302 definitions found
AASB 3
Definition
A[8]
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 3
Definition
A[9]
An asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately …
AASB 3
Definition
A[10]
An asset is identifiable if it either: (a) is separable, ie capable of being separated or divided from the entity and sold, transferred, licensed, rented or exchanged, either individually or together with a related contract, identifiable asset …
AASB 3
Definition
A[11]
An identifiable non-monetary asset without physical substance. …
AASB 3
Definition
A[12]
An entity, other than an investor-owned entity, that provides dividends, lower costs or other economic benefits directly to its owners , members or participants. For example, a mutual insurance company, a credit union and a co-operative entity are all …
AASB 3
Definition
A[13]
The equity in a subsidiary not attributable, directly or indirectly, to a parent. …
AASB 3
Definition
A[14]
For the purposes of this Standard, owners is used broadly to include holders of equity interests of investor-owned entities and owners or members of, or participants in, mutual entities …
AASB 1058
Definition
A[1]
Future economic benefits that have been contributed to the entity by parties external to the entity, other than those which result in liabilities of the entity, that give rise to a financial interest in the net assets of the entity which: (a) …
AASB 1058
Definition
A[2]
Economic benefits received or receivable by an entity, as determined by a court or other law enforcement body, as a consequence of a breach of a law or …
AASB 1058
Definition
A[3]
Tax credits that are not limited to the amount of a taxpayer’s tax liability for the period, because they are available to beneficiaries regardless of whether they pay …