Search Definitions

A party to a joint operation that has joint control of that joint operation. …

A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. …

A party to a joint venture that has joint control of that joint venture. …

An entity that participates in a joint arrangement , regardless of whether that entity has joint control of the arrangement. …

A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal …

  The following terms are defined in AASB 127 , AASB 128 or AASB 10 Consolidated Financial Statements and are used in this Standard with the meanings specified in those Standards: •                control of an investee •                equity method • …

A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt …

The risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a …

Payments or other benefits to which a particular policyholder or investor has an unconditional right that is not subject to the contractual discretion of the …

An obligation to pay guaranteed benefits , included in a contract that contains a discretionary participation feature . …