388 definitions found
AASB 141
Definition
8[2]
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 Fair Value Measurement …
AASB 141
Definition
8[3]
Government grants are as defined in AASB 120 . …
AASB 141
Definition
5
The following terms are used in this Standard with the meanings specified: …
AASB 141
Definition
5[1]
Agricultural activity is the management by an entity of the biological transformation and harvest of biological assets for sale or for conversion into agricultural produce or into additional biological …
AASB 141
Definition
5[2]
Agricultural produce is the harvested produce of the entity’s biological assets. …
AASB 141
Definition
5[3]
A bearer plant is a living plant that: (a) is used in the production or supply of agricultural produce; (b) is expected to bear produce for more than one period; and (c) has a remote likelihood of being sold as agricultural produce, except for incidental …
AASB 141
Definition
5[4]
A biological asset is a living animal or plant. …
AASB 139
Definition
8
The terms defined in AASB 13 , AASB 9 and AASB 132 are used in this Standard with the meanings specified in Appendix A of AASB 13 , Appendix A of AASB 9 and paragraph 11 of AASB 132 . AASB 13 , AASB 9 and AASB 132 define the following terms: • …
AASB 139
Definition
9
The following terms are used in this Standard with the meanings specified: …