457 definitions found
AASB 11
Definition
A[3]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the …
AASB 11
Definition
A[4]
A party to a joint operation that has joint control of that joint operation. …
AASB 11
Definition
A[5]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. …
AASB 11
Definition
A[6]
A party to a joint venture that has joint control of that joint venture. …
AASB 11
Definition
A[7]
An entity that participates in a joint arrangement , regardless of whether that entity has joint control of the arrangement. …
AASB 11
Definition
A[8]
A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal …
AASB 13
Definition
A[1]
A market in which transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing …
AASB 13
Definition
A[2]
A valuation technique that reflects the amount that would be required currently to replace the service capacity of an asset (often referred to as current replacement …
AASB 13
Definition
A[3]
The price paid to acquire an asset or received to assume a liability in an exchange transaction. …
AASB 13
Definition
A[4]
The price that would be received to sell an asset or paid to transfer a liability. …