320 definitions found
AASB 11
Definition
A[4]
A party to a joint operation that has joint control of that joint operation. …
AASB 11
Definition
A[5]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. …
AASB 11
Definition
A[6]
A party to a joint venture that has joint control of that joint venture. …
AASB 11
Definition
A[7]
An entity that participates in a joint arrangement , regardless of whether that entity has joint control of the arrangement. …
AASB 11
Definition
A[8]
A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal …
AASB 11
Definition
A[8]
The following terms are defined in AASB 127 , AASB 128 or AASB 10 Consolidated Financial Statements and are used in this Standard with the meanings specified in those Standards: • control of an investee • equity method • …
AASB 4
Definition
A[21]
Additional Australian defined terms – see Appendix C. …
AASB 4
Definition
A[2]
A contractual component that is not accounted for as a derivative under AASB 9 and would be within the scope of AASB 9 if it were a separate …
AASB 4
Definition
A[3]
An insurance contract that is not a reinsurance contract . …