357 definitions found
AASB 4
Definition
A[7]
The risk of a possible future change in one or more of a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index or other variable, provided in the case of a …
AASB 4
Definition
A[8]
Payments or other benefits to which a particular policyholder or investor has an unconditional right that is not subject to the contractual discretion of the …
AASB 6
Definition
A[2]
Expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are …
AASB 6
Definition
A[3]
The search for mineral resources, including minerals, oil, natural gas and similar non-regenerative resources after the entity has obtained legal rights to explore in a specific area, as well as the determination of the technical feasibility and …
AASB 120
Definition
3
The following terms are used in this Standard with the meanings specified: …
AASB 6
Definition
B[1]
An individual geological area which is considered to constitute a favourable environment for the presence of a mineral deposit or an oil or natural gas field, or has been proved to contain such a deposit or …
AASB 6
Definition
B[2]
The estimated quantity of product in an area of interest that can be expected to be profitably extracted, processed and sold under current and foreseeable economic …