439 definitions found
AASB 2
Definition
A[15]
An agreement between the entity (or another group [7] entity or any shareholder of any group entity) and another party (including an employee) that entitles the other party to receive (a) cash or other assets of the entity for amounts that are based on …
AASB 2
Definition
A[16]
A transaction in which the entity (a) receives goods or services from the supplier of those goods or services (including an employee) in a share-based payment arrangement , or (b) incurs an obligation to settle the transaction with the supplier in a …
AASB 2
Definition
A[17]
A contract that gives the holder the right, but not the obligation, to subscribe to the entity’s shares at a fixed or determinable price for a specified period of …
AASB 2
Definition
A[18]
To become an entitlement. Under a share-based payment arrangement , a counterparty’s right to receive cash, other assets or equity instruments of the entity vests when the counterparty’s entitlement is no longer conditional on the satisfaction of any …
AASB 2
Definition
A[19]
A condition that determines whether the entity receives the services that entitle the counterparty to receive cash, other assets or equity instruments of the entity, under a share-based payment arrangement . A vesting condition is either a service …
AASB 2
Definition
A[20]
The period during which all the specified vesting conditions of a share-based payment arrangement are to be satisfied. …
AASB 1
Definition
A[1]
The beginning of the earliest period for which an entity presents full comparative information under Australian Accounting Standards in its first Australian-Accounting-Standards financial statements …
AASB 1
Definition
A[2]
An amount used as a surrogate for cost or depreciated cost at a given date. Subsequent depreciation or amortisation assumes that the entity had initially recognised the asset or liability at the given date and that its cost was equal to the deemed …
AASB 1
Definition
A[3]
Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. (See AASB 13 …
AASB 1
Definition
A[4]
The first annual financial statements in which an entity adopts Australian Accounting Standards, by an explicit and unreserved statement of compliance with Australian Accounting …