439 definitions found
AASB 15
Definition
A[9]
The amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third …
AASB 15
Definition
A.1[1]
A licence that has a term of 12 months or less. …
AASB 136
Definition
Aus6.2
The following terms are also used in this Standard with the meaning specified. …
AASB 136
Definition
Aus6.2[1]
A not-for-profit entity is an entity whose principal objective is not the generation of profit. A not-for-profit entity can be a single entity or a group of entities comprising the parent and each of the entities that it …
AASB 116
Definition
6
The following terms are used in this Standard with the meanings specified: …
AASB 116
Definition
6[1]
A bearer plant is a living plant that: (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as …
AASB 116
Definition
6[2]
Carrying amount is the amount at which an asset is recognised after deducting any accumulated depreciation and accumulated impairment …
AASB 116
Definition
6[3]
Cost is the amount of cash or cash equivalents paid or the fair value of the other consideration given to acquire an asset at the time of its acquisition or construction or, where applicable, the amount attributed to that asset when initially recognised …
AASB 116
Definition
6[4]
Depreciable amount is the cost of an asset, or other amount substituted for cost, less its residual value. …