399 definitions found
AASB 1049
Definition
A[11]
A legal or social entity that is created for the purpose of producing or distributing goods and services but is not permitted to be a source of income, profit or other financial gain for the units that establish, control or finance it. Defined in the ABS …
AASB 1049
Definition
A[12]
Changes in the volume or value of an asset or liability that do not result from transactions (i.e. revaluations and other changes in the volume of assets). Defined in the ABS GFS Manual (Glossary, page …
AASB 1049
Definition
A[13]
Institutional sector comprising resident government controlled corporations and quasi-corporations mainly engaged in financial intermediation or provision of auxiliary financial services. Based on the definition in the ABS GFS Manual (Glossary, page …
AASB 1049
Definition
A[14]
Institutional sector comprising resident government controlled corporations and quasi-corporations mainly engaged in the production of market goods and/or non-financial services. Based on the definition in the ABS GFS Manual (Glossary, page …
AASB 1049
Definition
A[15]
An unincorporated enterprise that functions as if it were a corporation, has the same relationship with its owner as a corporation, and keeps a separate set of accounts. Defined in the ABS GFS Manual (Glossary, page …
AASB 1049
Definition
A[16]
Interactions between two institutional units by mutual agreement or actions within a unit that it is analytically useful to treat as transactions. Defined in the ABS GFS Manual (Glossary, page …
AASB 1049
Definition
A[17]
General purpose financial statements prepared by a government that are prepared in accordance with Australian Accounting Standards, including AASB 10 Consolidated Financial Statements , and thereby separately recognise assets, liabilities, income, …
AASB 139
Definition
8
The terms defined in AASB 13 , AASB 9 and AASB 132 are used in this Standard with the meanings specified in Appendix A of AASB 13 , Appendix A of AASB 9 and paragraph 11 of AASB 132 . AASB 13 , AASB 9 and AASB 132 define the following terms: • …
AASB 139
Definition
9
The following terms are used in this Standard with the meanings specified: …
AASB 139
Definition
9[1]
A firm commitment is a binding agreement for the exchange of a specified quantity of resources at a specified price on a specified future date or …