320 definitions found
AASB 10
Definition
A[1]
The financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic …
AASB 10
Definition
A[2]
An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the …
AASB 10
Definition
A[3]
An entity with decision-making rights that is either a principal or an agent for other parties. …
AASB 10
Definition
A[5]
An entity that: (a) obtains funds from one or more investors for the purpose of providing those investor(s) with investment management services; (b) commits to its investor(s) that its business purpose is to invest funds solely for returns from capital …
AASB 10
Definition
A[6]
Equity in a subsidiary not attributable, directly or indirectly, to a parent . …
AASB 10
Definition
A[8]
Existing rights that give the current ability to direct the relevant activities . …
AASB 10
Definition
A[9]
Rights designed to protect the interest of the party holding those rights without giving that party power over the entity to which those rights …