383 definitions found
AASB 124
Definition
Aus9.1[2]
Remuneration is compensation as defined in this Standard. …
AASB 124
Definition
Aus9.1.1
Although the defined term ‘compensation’ is used in this Standard rather than the term ‘ remuneration ’, both words refer to the same concept and all references in the Corporations Act to the remuneration of directors and executives is taken as referring …
AASB 136
Definition
Aus6.2
The following terms are also used in this Standard with the meaning specified. …
AASB 136
Definition
Aus6.2[1]
A not-for-profit entity is an entity whose principal objective is not the generation of profit. A not-for-profit entity can be a single entity or a group of entities comprising the parent and each of the entities that it …
AASB 6
Definition
A[1]
Exploration and evaluation expenditures recognised as assets in accordance with the entity’s accounting policy. …
AASB 1051
Definition
A[1]
Land under roadways, and road reserves, including land under footpaths, nature strips and median strips. …
AASB 1049
Definition
A[1]
Australian Bureau of Statistics (ABS) publications Australian System of Government Finance Statistics: Concepts, Sources and Methods, 2005 (ABS Catalogue No. 5514.0) and Amendments to Australian System of Government Finance Statistics, 2005 (ABS Catalogue …
AASB 1049
Definition
A[2]
Net cash flows from operating activities plus net cash flows from acquisition and disposal of non-financial assets less distributions paid less value of assets acquired under finance leases and similar arrangements. Defined in the ABS GFS Manual …