336 definitions found
AASB 11
Definition
A[5]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. …
AASB 11
Definition
A[6]
A party to a joint venture that has joint control of that joint venture. …
AASB 11
Definition
A[7]
An entity that participates in a joint arrangement , regardless of whether that entity has joint control of the arrangement. …
AASB 11
Definition
A[8]
A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal …
AASB 4
Definition
C[1]
An insurance contract that is not a life insurance contract . …
AASB 4
Definition
C[2]
An insurance contract , or a financial instrument with a discretionary participation feature , regulated under the Life Insurance Act 1995 , and similar contracts issued by entities operating outside …
AASB 4
Definition
A[17]
A party that has a right to compensation under an insurance contract if an insured event occurs. …
AASB 4
Definition
A[18]
A cedant’s net contractual rights under a reinsurance contract . …
AASB 4
Definition
A[19]
An insurance contract issued by one insurer (the reinsurer ) to compensate another insurer (the cedant ) for losses on one or more contracts issued by the …
AASB 4
Definition
A[20]
The party that has an obligation under a reinsurance contract to compensate a cedant if an insured event occurs. …