457 definitions found
AASB 5
Definition
A[6]
A group of assets to be disposed of, by sale or otherwise, together as a group in a single transaction, and liabilities directly associated with those assets that will be transferred in the transaction. The group includes goodwill acquired in a business …
AASB 5
Definition
A[7]
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 5
Definition
A[8]
An agreement with an unrelated party, binding on both parties and usually legally enforceable, that (a) specifies all significant terms, including the price and timing of the transactions, and (b) includes a disincentive for non-performance that is …
AASB 5
Definition
A[10]
An asset that does not meet the definition of a current asset . …
AASB 5
Definition
A[12]
The higher of an asset’s fair value less costs of disposal and its value in use . …
AASB 5
Definition
A[13]
[7] The present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the end of its useful …
AASB 110
Definition
3[1]
Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Two types of events can be identified: (a) those that …
AASB 133
Definition
5[1]
Antidilution is an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction …