529 definitions found.
ASAE 3420
Definition
Aus11.1
Pro forma financial information – Historical financial information shown together with adjustments to illustrate the impact of an event(s) or transaction(s) on unadjusted financial information as if the event had occurred or the transaction had been …
ASAE 3420
Definition
Aus11.2
Public document – a disclosure document, product disclosure statement or other documentation provided to shareholders, unit holders, or holders of a relevant interest in an entity (or which is provided to management of any entity) in relation to a scheme …
ASAE 3420
Definition
Aus11.3
Unadjusted financial information – Historical financial information of the entity to which pro forma adjustments are applied by the responsible party. (Ref: Para. A4-A5 …
ASAE 3450
Definition
15(s)
Multiple types of financial information mean financial information that involves more than one type. [12] …
ASAE 3450
Definition
15(t)
Non‑IFRS financial information [13] is financial information that is presented other than in accordance with all relevant accounting standards. …
ASAE 3450
Definition
15(u)
Non‑public document means a document in relation to a fundraising or a document containing prospective financial information, which is not a public document. It is not prepared in accordance with the Corporations Act 2001 …
ASAE 3450
Definition
15(v)
Pro forma adjustments means adjustments selected by the responsible party in accordance with the stated basis of preparation to make to base financial information [15] (historical or prospective) to: illustrate the impact of a significant event or …
ASAE 3450
Definition
15(w)
Pro forma financial information means base financial information adjusted for pro forma adjustments in accordance with the stated basis of preparati on, resulting in non‑IFRS financial information that is not prepared in accordance with Australian …
ASAE 3450
Definition
15(x)
Prospective financial information means financial information of a predictive character prepared based on assumptions made by the responsible party, in accordance with the stated basis of preparation. Prospective financial information may be either: a …
ASAE 3450
Definition
15(y)
Public document means a disclosure document, product disclosure statement or other documentation provided to shareholders, unit holders, or holders of a relevant interest in an entity (or which is provided to management of an entity) in relation to a …