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Definitions from Financial Reporting


7016 definitions

Name Definition Type Status
Types of financial assets: Financial assets type [STANDARD REF:IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure ] This member stands for aggregated types of financial assets. It also represents the standard value for the 'Types of financial assets ... Standard in accordance with the IFRS AU Taxonomy 2019
Types of financial liabilities: Financial liabilities type [STANDARD REF:IFRS 7.B51 Disclosure, IFRS 7.B52 Disclosure ] This member stands for aggregated types of financial liabilities. It also represents the standard value for the 'Types of financial l ... Standard in accordance with the IFRS AU Taxonomy 2019
Types of hedges: Hedges [STANDARD REF:IFRS 7.24B Disclosure, IFRS 7.24A Disclosure, Expiry date 2021-01-01 IFRS 7.22 Disclosure, IFRS 7.24C Disclosure ] This member stands for all types of hedges. It also represents th ... Standard in accordance with the IFRS AU Taxonomy 2019
Types of investment property: Investment property [STANDARD REF:IAS 1.112 c Common practice, IFRS 13.IE60 Example, IFRS 13.94 Example ] This member stands for investment property. It also represents the standard value for the 'Types of investme ... Standard in accordance with the IFRS AU Taxonomy 2019
Types of rateregulated activities: Rateregulated activities [STANDARD REF:IFRS 14.30 Disclosure, IFRS 14.33 Disclosure ] This member stands for an entity’s activities that are subject to rate regulation. It also represents the standard value for the 'Typ ... Standard in accordance with the IFRS AU Taxonomy 2019
Types of risks: Risks [STANDARD REF:Effective 2021-01-01 IFRS 17.125 Disclosure, Effective 2021-01-01 IFRS 17.127 Disclosure, Effective 2021-01-01 IFRS 17.128 a Disclosure, Effective 2021-01-01 IFRS 17.124 Disclosure, IFRS ... Standard in accordance with the IFRS AU Taxonomy 2019
Types of sharebased payment arrangements: Sharebased payment arrangements [STANDARD REF:IFRS 2.45 Disclosure ] This member stands for an agreement between the entity or another group entity or any shareholder of the group entity and another party (including an employe ... Standard in accordance with the IFRS AU Taxonomy 2019
Unconsolidated structured entities controlled by investment entity [STANDARD REF:IFRS 12.19F Disclosure ] This member stands for unconsolidated structured entities controlled by an investment entity. It also represents the standard value for the 'Unconsolidated ... Standard in accordance with the IFRS AU Taxonomy 2019
Unconsolidated subsidiaries: Entitys total for unconsolidated subsidiaries [STANDARD REF:IFRS 12.19B Disclosure ] This member stands for the standard value for the 'Unconsolidated subsidiaries' axis if no other member is used. Standard in accordance with the IFRS AU Taxonomy 2019
Unobservable inputs [STANDARD REF:IFRS 13.93 d Disclosure, IFRS 13.93 h Common practice ] This member stands for all the unobservable inputs. It also represents the standard value for the 'Unobservable inputs' axis ... Standard in accordance with the IFRS AU Taxonomy 2019
Years of insurance claim: All years of insurance claim [STANDARD REF:Effective 2021-01-01 IFRS 17.130 Disclosure ] This member stands for all years of the insurance claims. It also represents the standard value for the 'Years of insurance claim' axi ... Standard in accordance with the IFRS AU Taxonomy 2019
Types of insurance contracts [STANDARD REF:Expiry date 2021-01-01 IFRS 4 - Disclosure Common practice ] This member stands for contracts under which one party (the insurer) accepts significant insurance risk from another pa ... Standard in accordance with the IFRS AU Taxonomy 2019
Types of interest rates: Interest rate types [STANDARD REF:IFRS 7.39 Common practice ] This member stands for all types of interest rates. It also represents the standard value for the 'Types of interest rates' axis if no other member is u ... Standard in accordance with the IFRS AU Taxonomy 2019
Unconsolidated structured entities: Entitys total for unconsolidated structured entities [STANDARD REF:IFRS 12.B4 e Disclosure ] This member stands for the standard value for the 'Unconsolidated structured entities' axis if no other member is used. Standard in accordance with the IFRS AU Taxonomy 2019
Valuation techniques used in fair value measurement: Valuation techniques [STANDARD REF:IFRS 13.93 d Disclosure ] This member stands for valuation techniques used by the entity to measure fair value. It also represents the standard value for the 'Valuation techniques ... Standard in accordance with the IFRS AU Taxonomy 2019
Voluntary changes in accounting policy [STANDARD REF:IAS 8.29 Disclosure ] This member stands for changes in accounting policy that result in the financial statements providing reliable and more relevant information about the effects ... Standard in accordance with the IFRS AU Taxonomy 2019
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