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Pronouncements Definitions

ALL PARAGRAPHS

ONLY IN DEFINITIONS

ALL PARAGRAPHS

ONLY IN DEFINITIONS

7 paragraphs found in AASB 1056
Para AG1
… not include pooled superannuation trusts. Accordingly the term has a different meaning in this Standard from its …
REVIEW IN PRONOUNCEMENT
Para 34
… that the entity may not receive amounts due to it under the terms of the contract; and (b) that event has a reliably …
REVIEW IN PRONOUNCEMENT
Para AG49
… due from the reinsurer may not be received under the terms of the contract; and (b) that event has a reliably …
REVIEW IN PRONOUNCEMENT
Para 25
… assumptions, including the manner in which they have been determined; (ii) the key assumptions used, as percentages or in other quantitative terms or in qualitative form; and (iii) the sensitivity of …
REVIEW IN PRONOUNCEMENT
Para AusCF1
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
REVIEW IN PRONOUNCEMENT
Rubric
…   Paragraphs in bold type state the main principles.  Terms defined in Appendix A are in  italics  the first time …
REVIEW IN PRONOUNCEMENT
Para IE1
… contract liabilities Members can elect to take out term life cover with the Plan up to a maximum of $500,000 … per member. The Plan uses the services of an actuary to determine its insurance contract liabilities who bases the …
REVIEW IN PRONOUNCEMENT

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The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.

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