300 definitions found
AASB 4
Definition
A[5]
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 …
AASB 133
Definition
5
The following terms are used in this Standard with the meanings specified: …
AASB 133
Definition
6
Ordinary shares participate in profit for the period only after other types of shares such as preference shares have participated. An entity may have more than one class of ordinary shares. Ordinary shares of the same class have the same rights to receive …
AASB 133
Definition
7
Examples of potential ordinary shares are: (a) financial liabilities or equity instruments, including preference shares, that are convertible into ordinary shares; (b) options and warrants; (c) shares that would be issued upon the satisfaction of …
AASB 133
Definition
8
Terms defined in AASB 132 Financial Instruments: Presentation are used in this Standard with the meanings specified in paragraph 11 of AASB 132, unless otherwise noted. AASB 132 defines financial instrument, financial asset, financial liability and equity …
AASB 12
Definition
[A1]
For the purpose of this Standard, income from a structured entity includes, but is not limited to, recurring and non-recurring fees, interest, dividends, gains or losses on the remeasurement or derecognition of interests in structured entities and gains …
AASB 12
Definition
[A2]
For the purpose of this Standard, an interest in another entity refers to contractual and non-contractual involvement that exposes an entity to variability of returns from the performance of the other entity. An interest in another entity can be evidenced …
AASB 12
Definition
[A3]
An entity that has been designed so that voting or similar rights are not the dominant factor in deciding who controls the entity, such as when any voting rights relate to administrative tasks only and the relevant activities are directed by means of …
AASB 12
Definition
[A4]
The following terms are defined in AASB 127 , AASB 128 , AASB 10 and AASB 11 Joint Arrangements and are used in this Standard with the meanings specified in those Standards: • associate • consolidated financial statements • control of an entity …