10 paragraphs found in AASB 1056
… not include pooled superannuation trusts. Accordingly the term has a different meaning in this Standard from its …
… that the entity may not receive amounts due to it under the terms of the contract; and (b) that event has a reliably …
… due from the reinsurer may not be received under the terms of the contract; and (b) that event has a reliably …
… 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 …
… such members’ accrued benefits if: the relevant trust deed terms or legislation required any surplus be applied for the …
… option separately, measured at its fair value assuming the terms of the benefit promise will not change. The AASB …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… and 6 of AASB 101, superannuation entities should employ terminology that best suits their circumstances. … Accordingly, superannuation entities might use a term such as ‘reserve’ rather than ‘equity’ in referring to …
… make a reliable estimate of expected future cash flows; determine the present value of liabilities using the projected … apply estimates, averages and computational shortcuts for determining its liabilities; and measure liabilities at the … objective rates that relate to the nature, structure and terms of the obligations for future benefit payments. The …
… 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 …