Search Definitions

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See AASB 13 Fair Value Measurement …

Government grants are as defined in AASB 120 . …

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In this Standard, technical terms have the same meaning as in the relevant Accounting Standards applied in the preparation of the financial report for the current reporting …

The terms ‘concise report’, ‘concise financial report’, ‘financial report’, ‘listed company’ and ‘members’ have the meanings as given or used in Chapter 2M of the Corporations …

This appendix is an integral part of the Standard. …

An agreement between two or more parties that creates enforceable rights and obligations. …

The entity that grants the right to access the service concession asset to the operator . …

The entity that has a right of access to the service concession asset to provide public services. …

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 …