399 definitions found
Conceptual Framework
Definition
[31]
An entity that is required, or chooses, to prepare general purpose financial statements. CF.3.10 …
Conceptual Framework
Definition
[32]
Financial statements of a reporting entity that is the parent alone. CF.3.11 …
Conceptual Framework
Definition
[33]
The right or the group of rights, the obligation or the group of obligations, or the group of rights and obligations, to which recognition criteria and measurement concepts are applied. …
Conceptual Framework
Definition
[34]
Financial information that is useful to primary users of general purpose financial reports in making decisions relating to providing resources to the reporting entity. To be useful, financial information must be relevant and faithfully represent what it …
Conceptual Framework
Definition
[35]
See primary users (of general purpose financial reports). …
AASB 102
Definition
Aus6.1[2]
In respect of not-for-profit entities, current replacement cost is the cost the entity would incur to acquire the asset at the end of the reporting …
AASB 133
Definition
5[1]
Antidilution is an increase in earnings per share or a reduction in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction …
AASB 133
Definition
5[2]
A contingent share agreement is an agreement to issue shares that is dependent on the satisfaction of specified conditions. …
AASB 133
Definition
5[3]
Contingently issuable ordinary shares are ordinary shares issuable for little or no cash or other consideration upon the satisfaction of specified conditions in a contingent share …
AASB 133
Definition
5[4]
Dilution is a reduction in earnings per share or an increase in loss per share resulting from the assumption that convertible instruments are converted, that options or warrants are exercised, or that ordinary shares are issued upon the satisfaction of …