413 definitions found
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 10
Definition
A[12]
The following terms are defined in AASB 11 , AASB 12 Disclosure of Interests in Other Entities , AASB 128 or AASB 124 Related Party Disclosures and are used in this Standard with the meanings specified in those Standards: associate interest in another …
AASB 16
Definition
A[1]
The date on which a lessor makes an underlying asset available for use by a lessee . …
AASB 16
Definition
A[2]
Either the period over which an asset is expected to be economically usable by one or more users or the number of production or similar units expected to be obtained from an asset by one or more …
AASB 16
Definition
A[3]
The date when both parties agree to a lease modification . …