302 definitions found
AASB 1023
Definition
19.1[35]
weather derivative means a contract that requires payment based on climatic, geological or other physical variables …
AASB 8
Definition
A[1]
An operating segment is a component of an entity: (a) that engages in business activities from which it may earn revenues and incur expenses (including revenues and expenses relating to transactions with other components of the same entity), (b) whose …
AASB 1057
Definition
A[1]
Financial statements that are intended to meet the needs of users who are not in a position to require an entity to prepare reports tailored to their particular information …
AASB 1057
Definition
A[2]
An entity in respect of which it is reasonable to expect the existence of users who rely on the entity’s general purpose financial statements for information that will be useful to them for making and evaluating decisions about the allocation of …
AASB 6
Definition
A[2]
Expenditures incurred by an entity in connection with the exploration for and evaluation of mineral resources before the technical feasibility and commercial viability of extracting a mineral resource are …
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 4
Definition
A[2]
A contractual component that is not accounted for as a derivative under AASB 9 and would be within the scope of AASB 9 if it were a separate …
AASB 4
Definition
A[3]
An insurance contract that is not a reinsurance contract . …
AASB 4
Definition
A[4]
A contractual right to receive, as a supplement to guaranteed benefits , additional benefits: (a) that are likely to be a significant portion of the total contractual benefits; (b) whose amount or timing is contractually at the …