302 definitions found
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 4
Definition
C[1]
An insurance contract that is not a life insurance contract . …
AASB 4
Definition
C[2]
An insurance contract , or a financial instrument with a discretionary participation feature , regulated under the Life Insurance Act 1995 , and similar contracts issued by entities operating outside …
AASB 4
Definition
A[15]
The party that has an obligation under an insurance contract to compensate a policyholder if an insured event occurs. …
AASB 4
Definition
A[16]
An assessment of whether the carrying amount of an insurance liability needs to be increased (or the carrying amount of related deferred acquisition costs or related intangible assets decreased), based on a review of future cash …
AASB 4
Definition
A[17]
A party that has a right to compensation under an insurance contract if an insured event occurs. …
AASB 4
Definition
A[18]
A cedant’s net contractual rights under a reinsurance contract . …
AASB 4
Definition
A[6]
A contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt …
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 …