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Definitions from Financial Reporting


7016 definitions

Name Definition Type Status
Statement of changes in equity: Components of equity: Equity: Equity attributable to owners of parent: Other reserves: Reserve of gains and losses on hedging instruments that hedge investments in equity instruments [STANDARD REF:IAS 1.108 Example ] This member stands for a component of equity representing the accumulated gains and losses on hedging instruments that hedge investments in equity instruments t ... Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Trade and other current receivables: Current receivables from sale of properties [STANDARD REF:IAS 1.78 b Common practice ] The amount of current receivables from sale of properties. [Refer: Receivables from sale of properties] Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Trade and other current receivables: Current receivables from rental of properties [STANDARD REF:IAS 1.78 b Common practice ] The amount of current receivables from rental of properties. [Refer: Receivables from rental of properties] Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Trade and other current receivables: Other current receivables [STANDARD REF:IAS 1.78 b Example ] The amount of current other receivables. [Refer: Other receivables] Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Investments in subsidiaries joint ventures and associates: Total investments in subsidiaries joint ventures and associates [STANDARD REF:IAS 27.10 Disclosure ] The amount of investments in subsidiaries, joint ventures and associates in an entity's separate financial statements. [Refer: Associates [member]; Joint ven ... Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Investments accounted for using equity method Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Investments accounted for using equity method: Investments in associates accounted for using equity method [STANDARD REF:IAS 1.55 Common practice ] The amount of investments in associates accounted for using the equity method. [Refer: Associates [member]; Investments accounted for using equity method ... Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Trade and other receivables: Receivables from taxes other than income tax: Value added tax receivables [STANDARD REF:IAS 1.78 b Common practice ] The amount of receivables related to a value added tax. 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 change in value of time value of options [STANDARD REF:IFRS 9.6.5.15 Disclosure, IAS 1.108 Example ] This member stands for a component of equity representing the accumulated change in the value of the time value of options when separa ... Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Investments accounted for using equity method: Investments in joint ventures accounted for using equity method [STANDARD REF:IAS 1.55 Common practice ] The amount of investments in joint ventures accounted for using the equity method. [Refer: Joint ventures [member]; Investments accounted for using equit ... Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Intangible assets and goodwill: Intangible assets other than goodwill: Licences and franchises [STANDARD REF:IAS 38.119 d Example ] The amount of intangible assets representing the right to use certain intangible assets owned by another entity and the right to operate a business using the ... 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 change in value of forward elements of forward contracts [STANDARD REF:IAS 1.108 Example, IFRS 9.6.5.16 Disclosure ] This member stands for a component of equity representing the accumulated change in the value of the forward elements of forward contr ... 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 change in value of foreign currency basis spreads [STANDARD REF:IAS 1.108 Example, IFRS 9.6.5.16 Disclosure ] This member stands for a component of equity representing the accumulated change in the value of foreign currency basis spreads of fin ... Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Miscellaneous liabilities: Bank acceptance liabilities [STANDARD REF:IAS 1.55 Common practice ] The amount of bank acceptances recognised as liabilities. Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Trade and other noncurrent receivables: Noncurrent prepayments and noncurrent accrued income: Total noncurrent prepayments and noncurrent accrued income [STANDARD REF:IAS 1.112 c Common practice ] The amount of non-current prepayments and non-current accrued income. [Refer: Prepayments; Accrued income] Standard in accordance with the IFRS AU Taxonomy 2019
Disclosure of notes and other explanatory information: Disclosure of borrowing costs [STANDARD REF:IAS 23 - Disclosure Disclosure ] The entire disclosure for borrowing 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: Other reserves: Reserve of gains and losses on financial assets measured at fair value through other comprehensive income [STANDARD REF:IAS 1.108 Example ] This member stands for a component of equity representing the accumulated gains and losses on financial assets measured at fair value through other comprehensiv ... 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 insurance finance income _expenses_ from insurance contracts issued excluded from profit or loss that will be reclassified to profit or loss [STANDARD REF:Effective 2021-01-01 IAS 1.108 Example ] This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issu ... 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 insurance finance income _expenses_ from insurance contracts issued excluded from profit or loss that will not be reclassified to profit or loss [STANDARD REF:Effective 2021-01-01 IAS 1.108 Example ] This member stands for a component of equity representing the accumulated insurance finance income (expenses) from insurance contracts issu ... Standard in accordance with the IFRS AU Taxonomy 2019
Subclassifications of assets liabilities and equities: Trade and other noncurrent receivables: Noncurrent receivables from taxes other than income tax [STANDARD REF:IAS 1.78 b Common practice ] The amount of non-current receivables from taxes other than income tax. [Refer: Receivables from taxes other than income tax] Standard in accordance with the IFRS AU Taxonomy 2019
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