372 definitions found
AASB 1055
Definition
A[5]
Unique kinds of legal entities established by political processes which have legislative, judicial or executive authority over other institutional units within a given area and which: (i) provide goods and services to the community and/or individuals free …
AASB 1055
Definition
A[6]
An economic entity that is capable, in its own right, of owning assets, incurring liabilities and engaging in economic activities and in transactions with other entities. Defined in the ABS GFS Manual (Glossary, page …
AASB 1055
Definition
A[7]
A legal or social entity that is created for the purpose of producing or distributing goods and services but is not permitted to be a source of income, profit or other financial gain for the units that establish, control or finance it. Defined in the ABS …
AASB 2
Definition
A[1]
A share-based payment transaction in which the entity acquires goods or services by incurring a liability to transfer cash or other assets to the supplier of those goods or services for amounts that are based on the price (or value) of equity instruments …
AASB 2
Definition
A[2]
Individuals who render personal services to the entity and either (a) the individuals are regarded as employees for legal or tax purposes, (b) the individuals work for the entity under its direction in the same way as individuals who are regarded as …
AASB 2
Definition
A[3]
A contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities. [5] , [AusCF5] …
AASB 2
Definition
A[4]
The right (conditional or unconditional) to an equity instrument of the entity conferred by the entity on another party, under a share-based payment arrangement …
AASB 2
Definition
A[5]
A share-based payment transaction in which the entity (a) receives goods or services as consideration for its own equity instruments (including shares or share options ), or (b) receives goods or services but has no obligation to settle the transaction …
AASB 2
Definition
A[6]
The amount for which an asset could be exchanged, a liability settled, or an equity instrument granted could be exchanged, between knowledgeable, willing parties in an arm’s length …
AASB 2
Definition
A[7]
The date at which the entity and another party (including an employee) agree to a share-based payment arrangement , being when the entity and the counterparty have a shared understanding of the terms and conditions of the arrangement. At grant date the …