439 definitions found
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 …
AASB 123
Definition
5
This Standard uses the following terms with the meanings specified: …
AASB 4
Definition
A[9]
An obligation to pay guaranteed benefits , included in a contract that contains a discretionary participation feature . …
AASB 4
Definition
A[10]
An insurer’s net contractual rights under an insurance contract . …
AASB 4
Definition
A[11]
A contract under which one party (the insurer ) accepts significant insurance risk from another party (the policyholder ) by agreeing to compensate the policyholder if a specified uncertain future event (the insured event ) adversely affects the …
AASB 4
Definition
A[12]
An insurer’s net contractual obligations under an insurance contract . …
AASB 4
Definition
A[13]
Risk, other than financial risk , transferred from the holder of a contract to the issuer. …