399 definitions found
AASB 1059
Definition
A[1]
An agreement between two or more parties that creates enforceable rights and obligations. …
AASB 1059
Definition
A[2]
The entity that grants the right to access the service concession asset to the operator . …
AASB 1059
Definition
A[3]
The entity that has a right of access to the service concession asset to provide public services. …
AASB 1059
Definition
A[4]
A contract effective during the reporting period between a grantor and an operator in which: (a) the operator has the right of access to the service concession asset (or assets) to provide public services on behalf of the grantor for a specified period of …
AASB 1059
Definition
A[5]
An asset (other than goodwill) to which the operator has the right of access to provide public services on behalf of the grantor in a service concession arrangement that: (a) the operator constructs, develops, upgrades or replaces major components, or …
AASB 123
Definition
5
This Standard uses the following terms with the meanings specified: …
AASB 138
Definition
8[2]
An asset is a resource: (a) controlled by an entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. …
AASB 4
Definition
A[16]
An assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash …
AASB 4
Definition
A[17]
A party that has a right to compensation under an insurance contract if an insured event occurs. …
AASB 4
Definition
A[18]
A cedant’s net contractual rights under a reinsurance contract . …