276 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 11
Definition
A[1]
An arrangement of which two or more parties have joint control . …
AASB 11
Definition
A[2]
The contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require the unanimous consent of the parties sharing …
AASB 11
Definition
A[3]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the …
AASB 11
Definition
A[4]
A party to a joint operation that has joint control of that joint operation. …
AASB 11
Definition
A[5]
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the arrangement. …
AASB 11
Definition
A[6]
A party to a joint venture that has joint control of that joint venture. …
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 . …