439 definitions found
AASB 7
Definition
A[1]
The risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. …
AASB 7
Definition
A[2]
Rating of credit risk based on the risk of a default occurring on the financial instrument. …
AASB 7
Definition
A[3]
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in foreign exchange …
AASB 7
Definition
A[4]
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. …
AASB 7
Definition
A[5]
The risk that an entity will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial …
AASB 7
Definition
A[6]
Loans payable are financial liabilities, other than short-term trade payables on normal credit terms. …
AASB 7
Definition
A[7]
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: currency risk , interest rate risk and other price risk …
AASB 7
Definition
A[8]
The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk ), whether those changes are caused by factors specific to …
AASB 16
Definition
A[1]
The date on which a lessor makes an underlying asset available for use by a lessee . …
AASB 16
Definition
A[2]
Either the period over which an asset is expected to be economically usable by one or more users or the number of production or similar units expected to be obtained from an asset by one or more …