372 definitions found
AASB 123
Definition
5
This Standard uses the following terms with the meanings specified: …
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 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. …
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. …