336 definitions found
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 …
AASB 10
Definition
A[6]
Equity in a subsidiary not attributable, directly or indirectly, to a parent . …
AASB 10
Definition
A[8]
Existing rights that give the current ability to direct the relevant activities . …
AASB 10
Definition
A[9]
Rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights …
AASB 10
Definition
A[10]
For the purpose of this Standard, relevant activities are activities of the investee that significantly affect the investee’s returns. …
AASB 10
Definition
A[11]
Rights to deprive the decision maker of its decision-making authority. …
AASB 10
Definition
A[12]
An entity that is controlled by another entity. …
AASB 14
Definition
A[1]
The first annual financial statements in which an entity adopts Australian Accounting Standards, by an explicit and unreserved statement of compliance with Australian Accounting …