332 definitions found
Conceptual Framework
Definition
[32]
Financial statements of a reporting entity that is the parent alone. CF.3.11 …
Conceptual Framework
Definition
[33]
The right or the group of rights, the obligation or the group of obligations, or the group of rights and obligations, to which recognition criteria and measurement concepts are applied. …
Conceptual Framework
Definition
[34]
Financial information that is useful to primary users of general purpose financial reports in making decisions relating to providing resources to the reporting entity. To be useful, financial information must be relevant and faithfully represent what it …
Conceptual Framework
Definition
[35]
See primary users (of general purpose financial reports). …
AASB 10
Definition
A[1]
The financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic …
AASB 10
Definition
A[2]
An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the …
AASB 10
Definition
A[3]
An entity with decision-making rights that is either a principal or an agent for other parties. …
AASB 10
Definition
A[5]
An entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital …