336 definitions found
AASB 6
Definition
B[2]
The estimated quantity of product in an area of interest that can be expected to be profitably extracted, processed and sold under current and foreseeable economic …
AASB 138
Definition
8[2]
An asset is a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. …
AASB 120
Definition
3
The following terms are used in this Standard with the meanings specified: …
AASB 110
Definition
3
The following terms are used in this Standard with the meanings specified: …
AASB 6
Definition
A[2]
Expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are …
AASB 6
Definition
A[3]
The search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and …
AASB 11
Definition
A[1]
An arrangement of which two or more parties have joint control . …
AASB 11
Definition
A[2]
The contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing …
AASB 11
Definition
A[3]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the …
AASB 11
Definition
A[4]
A party to a joint operation that has joint control of that joint operation. …