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439 definitions found
AASB 17 Definition A[16]
An entity’s obligation to: (a)             investigate and pay valid claims for insured events that have already occurred, including events that have occurred but for which claims have not been reported, and other incurred insurance expenses; and (b) …
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AASB 17 Definition A[17]
An entity’s obligation to: (a)             investigate and pay valid claims under existing insurance contracts for insured events that have not yet occurred (ie the obligation that relates to the unexpired portion of the insurance coverage); and (b) …
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AASB 17 Definition A[18]
A party that has a right to compensation under an insurance contract if an insured event occurs. …
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AASB 17 Definition A[19]
Insurance contracts subject to similar risks and managed together. …
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AASB 17 Definition A[20]
An insurance contract issued by one entity (the reinsurer) to compensate another entity for claims arising from one or more insurance contracts issued by that other entity (underlying …
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AASB 17 Definition A[21]
The compensation an entity requires for bearing the uncertainty about the amount and timing of the cash flows that arises from non-financial risk as the entity fulfils insurance contracts …
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AASB 17 Definition A[22]
Items that determine some of the amounts payable to a policyholder . Underlying items can comprise any items; for example, a reference portfolio of assets, the net assets of the entity, or a specified subset of the net assets of the …
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AASB 108 Definition 5[8]
Prospective application of a change in accounting policy and of recognising the effect of a change in an accounting estimate, respectively, are: (a) applying the new accounting policy to transactions, other events and conditions occurring after the date …
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AASB 108 Definition 6
[Deleted] …
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AASB 136 Definition 6
The following terms are used in this Standard with the meanings specified: …
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The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.

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