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Pronouncements Definitions

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ONLY IN DEFINITIONS

10 paragraphs found in AASB 1023
Para 5.1.10
… For the purposes of the liability adequacy test, required by section 9, the risk margin for the entity …
REVIEW IN PRONOUNCEMENT
Para 19.1[22]
… liability adequacy test means an assessment of whether the carrying amount of …
REVIEW IN PRONOUNCEMENT
Para 17.8
… In relation to the liability adequacy test in section 9, the financial statements shall disclose: … of deferred acquisition costs under the liability adequacy test; (c) any write-down of intangible assets under the liability adequacy test; (d) in relation to the present value of expected …
REVIEW IN PRONOUNCEMENT
Para 4.4.3
… also necessary for the purposes of the liability adequacy test. Refer to section 9. …
REVIEW IN PRONOUNCEMENT
Para 9.1.6
… As the liability adequacy test applies to deferred acquisition costs and to intangible …
REVIEW IN PRONOUNCEMENT
Para 9.1.2
… of adequacy adopted in performing the liability adequacy test may be the same or similar to the probability of …
REVIEW IN PRONOUNCEMENT
Para 9.1.5
… arise under paragraph 13.3.1(b) . As the liability adequacy test for the unearned premium liability is performed at the …
REVIEW IN PRONOUNCEMENT
Para 9.1.3
… contracts are considered as part of the liability adequacy test. …
REVIEW IN PRONOUNCEMENT
Para 9.1
… as an unexpired risk liability. The liability adequacy test for the unearned premium liability shall be performed …
REVIEW IN PRONOUNCEMENT
Para 4.2.5
… in advance are considered as part of the liability adequacy test required by section 9. …
REVIEW IN PRONOUNCEMENT

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