413 definitions found
AASB 4
Definition
A[20]
The party that has an obligation under a reinsurance contract to compensate a cedant if an insured event occurs. …
AASB 4
Definition
A[21]
Account for the components of a contract as if they were separate contracts. Additional Australian defined terms – see Appendix …
AASB 4
Definition
A[21]
Additional Australian defined terms – see Appendix C. …
AASB 123
Definition
5
This Standard uses the following terms with the meanings specified: …
AASB 123
Definition
6
Borrowing costs may include: (a) interest expense calculated using the effective interest method as described in AASB 9 ; (b) [deleted] (c) [deleted] (d) interest in respect of lease liabilities recognised in accordance with AASB 16 Leases ; and (e) …
AASB 123
Definition
7
Depending on the circumstances, any of the following may be qualifying assets: (a) inventories (b) manufacturing plants (c) power generation facilities (d) intangible assets (e) investment properties (f) bearer plants. Financial assets, and inventories …
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 110
Definition
3
The following terms are used in this Standard with the meanings specified: …