336 definitions found
AASB 1059
Definition
A[2]
The entity that grants the right to access the service concession asset to the operator . …
AASB 1059
Definition
A[3]
The entity that has a right of access to the service concession asset to provide public services. …
AASB 1059
Definition
A[4]
A contract effective during the reporting period between a grantor and an operator in which: (a) the operator has the right of access to the service concession asset (or assets) to provide public services on behalf of the grantor for a specified period of …
AASB 1059
Definition
A[5]
An asset (other than goodwill) to which the operator has the right of access to provide public services on behalf of the grantor in a service concession arrangement that: (a) the operator constructs, develops, upgrades or replaces major components, or …
Conceptual Framework
Definition
[1]
The adding together of assets, liabilities, equity, income or expenses that have shared characteristics and are included in the same classification. …
Conceptual Framework
Definition
[2]
A present economic resource controlled by the entity as a result of past events. CF.4.3 …
Conceptual Framework
Definition
[3]
The amount at which an asset, a liability or equity is recognised in the statement of financial position. CF.5.1 …
Conceptual Framework
Definition
[4]
The sorting of assets, liabilities, equity, income or expenses on the basis of shared characteristics for presentation and disclosure purposes. …
Conceptual Framework
Definition
[5]
Financial statements of a reporting entity that comprises two or more entities that are not all linked by a parent-subsidiary relationship. …
Conceptual Framework
Definition
[6]
Financial statements of a reporting entity that comprises both the parent and its subsidiaries. CF.3.11 …