300 definitions found
AASB 10
Definition
A[11]
Rights to deprive the decision maker of its decision-making authority. …
AASB 10
Definition
A[12]
An entity that is controlled by another entity. …
AASB 10
Definition
A[12]
The following terms are defined in AASB 11 , AASB 12 Disclosure of Interests in Other Entities , AASB 128 or AASB 124 Related Party Disclosures and are used in this Standard with the meanings specified in those Standards: associate interest in another …
AASB 14
Definition
A[1]
The first annual financial statements in which an entity adopts Australian Accounting Standards, by an explicit and unreserved statement of compliance with Australian Accounting …
AASB 14
Definition
A[2]
An entity that presents its first Australian-Accounting-Standards financial statements . …
AASB 14
Definition
A[3]
The basis of accounting that a first-time adopter used immediately before adopting Australian Accounting Standards. …
AASB 14
Definition
A[4]
An entity’s activities that are subject to rate regulation . …
AASB 14
Definition
A[5]
A framework for establishing the prices that can be charged to customers for goods or services and that framework is subject to oversight and/or approval by a rate regulator …
AASB 14
Definition
A[6]
An authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that …