457 definitions found
AASB 1058
Definition
A[2]
Economic benefits received or receivable by an entity, as determined by a court or other law enforcement body, as a consequence of a breach of a law or …
AASB 1058
Definition
A[3]
Tax credits that are not limited to the amount of a taxpayer’s tax liability for the period, because they are available to beneficiaries regardless of whether they pay …
AASB 1058
Definition
A[4]
Preferential provisions of the tax law that provide particular taxpayers with concessions that are not available to others. Tax relief excludes payable tax credits …
AASB 1058
Definition
A[5]
The event that the government, legislature or other authority has determined will be subject to taxation. …
AASB 1058
Definition
A[6]
Economic benefits compulsorily paid or payable to public sector entities in accordance with laws and/or regulations established to provide income to the government. Taxes exclude fines …
AASB 3
Definition
A[1]
The business or businesses that the acquirer obtains control of in a business combination . …
AASB 3
Definition
A[2]
The entity that obtains control of the acquiree . …
AASB 3
Definition
A[3]
The date on which the acquirer obtains control of the acquiree . …
AASB 3
Definition
A[4]
An integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing goods or services to customers, generating investment income (such as dividends or interest) or generating other income from ordinary …
AASB 3
Definition
A[5]
A transaction or other event in which an acquirer obtains control of one or more businesses . Transactions sometimes referred to as ‘true mergers’ or ‘mergers of equals’ are also business combinations as that term is used in this …