457 definitions found
AASB 108
Definition
5
The following terms are used in this Standard with the meanings specified: …
AASB 6
Definition
A[1]
Exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. …
AASB 4
Definition
A[2]
A contractual component that is not accounted for as a derivative under AASB 9 and would be within the scope of AASB 9 if it were a separate …
AASB 4
Definition
A[3]
An insurance contract that is not a reinsurance contract . …
AASB 4
Definition
A[4]
A contractual right to receive, as a supplement to guaranteed benefits , additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the …
AASB 4
Definition
A[5]
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See AASB 13 …
AASB 133
Definition
5
The following terms are used in this Standard with the meanings specified: …
AASB 138
Definition
8
The following terms are used in this Standard with the meanings specified: …
AASB 138
Definition
8[1]
Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life. An asset is a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to …