417 definitions found.
ASRS 4450
Definition
10(w)
Underwriter means any person or their agent who has purchased, or intends to purchase securities from an issuer with a view to, or offers or sells for an issuer in connection with, the distribution of any security, or participates or has a direct or …
ASRS 4450
Definition
10(x)
Underwriting agreement means a formal agreement between the underwriter(s) and the responsible party of the entity with respect to the entity’s offering document. It may specify the form and content of the comfort letter to be requested of the auditor, …
ASRE 2415
Definition
6(a)
A company limited by guarantee means a company limited by guarantee whose obligations are set out in section 285A of the Act. …
ASRE 2415
Definition
6(b)
A registered company auditor includes an individual who meets the requirements of section 324BE of the Act. …
ASRE 2415
Definition
6(c)
Revised Legislation means Corporations Amendment (Corporate Reporting Reform) Act 2010 . …
ASA 710
Definition
6(a)
Comparative information means the amounts and disclosures included in the financial report in respect of one or more prior periods in accordance with the applicable financial reporting …
ASA 710
Definition
6(b)
Corresponding figures mean comparative information where amounts and other disclosures for the prior period are included as an integral part of the current period financial report, and are intended to be read only in relation to the amounts and other …
ASA 710
Definition
6(c)
Comparative financial reports means comparative information where amounts and other disclosures for the prior period are included for comparison with the financial report of the current period but, if audited, are referred to in the auditor’s opinion. …
ASA 805
Definition
6(a)
“Element of a financial statement” or “element” means an “element, account or item of a financial statement;” …
ASA 805
Definition
6(b)
“Australian Accounting Standards” means the Australian Accounting Standards issued by the Australian Accounting Standards Board; and …