539 definitions found.
ASAE 3410
Definition
14(w)
Type of emission – A grouping of emissions based on, for example, source of emission, type of gas, region, or facility. …
ASAE 3450
Definition
15
For the purposes of this Standard on Assurance Engagements, the following terms have the meanings attributed below: …
ASAE 3450
Definition
15(a)
Assumptions mean expectations made by the responsible party as to future events and actions expected to take place as at the date the prospective financial information is prepared and exclude hypothetical assumptions, unless otherwise stated [3] . …
ASAE 3450
Definition
15(b)
Assurance report means a written report prepared by an independent assurance practitioner that provides assurance on a single type of financial information (individual assurance report) or on multiple types of financial information (either a composite …
ASAE 3450
Definition
15(c)
AUASB Standards means standards issued by the Auditing and Assurance Standards Board (AUASB) comprising: Australian Auditing Standards; Standards on Review Engagements; Standards on Assurance Engagements; and Standards on Related …
ASAE 3450
Definition
15(d)
Base financial information means financial information that is used as the starting point for the application of pro forma adjustments [4] by the responsible party. Base financial information is ordinarily historical in nature, however, it can also be …
ASAE 3450
Definition
15(e)
Corporate fundraising (“fundraising”) means any transaction involving shares, debentures, units or interests in a management investment scheme undertaken to raise debt or equity funds, or issue equity, and/or offer and/or respond to an offer of, cash …
ASAE 3450
Definition
15(f)
Different elements of prospective financial information means: the assumptions used in the preparation of the prospective financial information; (element 1) the stated basis of preparation and the assumptions referred to in (i) above; (element 2) and its …
ASAE 3450
Definition
15(g)
Document means a public document or non‑public document related to a corporate fundraising or other document containing prospective financial …
ASAE 3450
Definition
15(h)
Engaging party means the body or person(s) that requested the services of the assurance practitioner for the assurance engagement. The engaging party is ordinarily the responsible party, as defined in paragraph (cc) below of this ASAE. References in …