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Definitions from Financial Reporting


7016 definitions

Name Definition Type Status
Disclosure of intangible assets: Disclosure of intangible assets with indefinite useful life Standard in accordance with the IFRS AU Taxonomy 2019
Disclosure of borrowing costs: Interest costs Standard in accordance with the IFRS AU Taxonomy 2019
Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Share premium [STANDARD REF:IAS 1.106 Disclosure ] This member stands for the amount received or receivable from issuance of the entity's shares in excess of nominal value. Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Borrowings by type: Commercial papers issued [STANDARD REF:IAS 1.112 c Common practice ] The amount of commercial paper issued by the entity. Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Miscellaneous noncurrent liabilities: Noncurrent debt instruments issued [STANDARD REF:IAS 1.55 Common practice ] The amount of non-current debt instruments issued. [Refer: Debt instruments issued] Standard in accordance with the IFRS AU Taxonomy 2019
Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Treasury shares [STANDARD REF:IAS 1.106 Disclosure ] This member stands for the entity’s own equity instruments, held by the entity or other members of the consolidated group. Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Classes of current inventories: Current inventories in transit [STANDARD REF:IAS 2.37 Common practice ] A classification of current inventory representing the amount of inventories in transit. [Refer: Inventories] Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Miscellaneous liabilities: Deposits from customers Standard in accordance with the IFRS AU Taxonomy 2019
Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Other equity interest [STANDARD REF:IAS 1.106 Disclosure ] This member stands for equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. Standard in accordance with the IFRS AU Taxonomy 2019
Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Other reserves [STANDARD REF:IAS 1.106 Disclosure, IAS 1.79 b Disclosure ] This member stands for a component of equity representing reserves within equity, not including retained earnings. It also represents ... Standard in accordance with the IFRS AU Taxonomy 2019
Disclosure of notes and other explanatory information: Statement of compliance with reduced disclosure requirements [STANDARD REF: AASB 1054.RDR7.1] Standard in accordance with the IFRS AU Taxonomy 2019
Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Other reserves: Revaluation surplus [STANDARD REF:IFRS 1.IG10 Disclosure, IAS 1.108 Example, IAS 16.39 Disclosure ] This member stands for a component of equity representing accumulated revaluation surplus on the revaluation of as ... Standard in accordance with the IFRS AU Taxonomy 2019
Disclosure of related party: Disclosure of transactions between related parties: Related party transactions Standard in accordance with the IFRS AU Taxonomy 2019
Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Other reserves: Reserve of exchange differences on translation [STANDARD REF:IAS 1.108 Example, IAS 21.52 b Disclosure ] This member stands for a component of equity representing accumulated exchange differences on the translation of financial statements of ... Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Trade and other current receivables: Current receivables from taxes other than income tax: Current value added tax receivables [STANDARD REF:IAS 1.78 b Common practice ] The amount of current value added tax receivables. [Refer: Value added tax receivables] Standard in accordance with the IFRS AU Taxonomy 2019
Disclosure of property plant and equipment: Disclosure of detailed information about property plant and equipment Standard in accordance with the IFRS AU Taxonomy 2019
Disclosure of property plant and equipment: Disclosure of detailed information about property plant and equipment [STANDARD REF:IAS 16.73 Disclosure ] Schedule disclosing information related to details of property, plant and equipment. Standard in accordance with the IFRS AU Taxonomy 2019
Disclosure of financial instruments: Financial assets designated as measured at fair value through profit or loss Standard in accordance with the IFRS AU Taxonomy 2019
Disclosure of financial instruments: Disclosure of offsetting of financial assets and financial liabilities: Disclosure of offsetting of financial assets Standard in accordance with the IFRS AU Taxonomy 2019
Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Other reserves: Reserve of cash flow hedges [STANDARD REF:IFRS 9.6.5.11 Disclosure, IAS 1.108 Example ] This member stands for a component of equity representing the accumulated portion of gain (loss) on a hedging instrument that is deter ... Standard in accordance with the IFRS AU Taxonomy 2019
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