Search Definitions

An entity that is: (a) regulated under the Superannuation Industry (Supervision) Act 1993 , or similar legislative requirements in the case of an exempt public sector superannuation plan; and (b) established and maintained: (i) in order to receive …

The value of benefits to which members or their beneficiaries would be entitled on voluntary withdrawal from the superannuation entity or on becoming entitled to a pension or deferred benefit as at the end of the reporting period. In the context of a …

An entity’s system of transforming inputs through its activities into outputs and outcomes that aims to fulfil the entity’s strategic purposes and create value for the entity and hence generate cash flows over the short, medium and long …

A specific sustainability-related risk or opportunity based on the activities conducted by entities within a particular industry as set out in an Australian Sustainability Reporting Standard or a SASB …

Reports that provide financial information about a reporting entity that is useful to primary users in making decisions relating to providing resources to the entity. Those decisions involve decisions about:   (a) buying, selling or holding equity and …

[Deleted by the AASB] …

Applying a requirement is impracticable when an entity cannot apply it after making every reasonable effort to do so. …

In the context of sustainability-related financial disclosures , information is material if omitting, misstating or obscuring that information could reasonably be expected to influence decisions that primary users of general purpose financial reports make …

Existing and potential investors, lenders and other creditors. …

An entity that is required, or chooses, to prepare general purpose financial statements. …