320 definitions found
AASB 4
Definition
A[18]
A cedant’s net contractual rights under a reinsurance contract . …
AASB 4
Definition
A[19]
An insurance contract issued by one insurer (the reinsurer ) to compensate another insurer (the cedant ) for losses on one or more contracts issued by the …
AASB 4
Definition
A[20]
The party that has an obligation under a reinsurance contract to compensate a cedant if an insured event occurs. …
AASB 4
Definition
A[21]
Account for the components of a contract as if they were separate contracts. Additional Australian defined terms – see Appendix …
AASB 4
Definition
C[1]
An insurance contract that is not a life insurance contract . …
AASB 4
Definition
C[2]
An insurance contract , or a financial instrument with a discretionary participation feature , regulated under the Life Insurance Act 1995 , and similar contracts issued by entities operating outside …
AASB 11
Definition
A[1]
An arrangement of which two or more parties have joint control . …
AASB 11
Definition
A[2]
The contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing …
AASB 11
Definition
A[3]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the …