499 definitions found.
ASRS 4450
Definition
10(l)
Domestic offering means a securities offering that occurs in Australia. …
ASRS 4450
Definition
10(m)
Entity means the party whose financial statements or financial information is the subject of the comfort letter engagement. The entity may or may not be the …
ASRS 4450
Definition
10(n)
Financial forecast means financial information of a predictive character prepared based on assumptions made by the entity as to future events, expected to take place on the dates described, and the actions expected to be taken at the date the financial …
ASRS 4450
Definition
10(o)
Financial information means information of a historical or pro forma financial nature that is the subject matter of the comfort letter. …
ASRS 4450
Definition
10(p)
Offering means the making available of an entity‟s equity or debt securities to parties (who may be in overseas jurisdictions) ordinarily through: the sale of securities to the public under a prospectus; foreign offerings; an exempt transaction or …
ASRS 4450
Definition
10(q)
Private placement means securities offered for sale or issue in a prospectus to a limited number of investors, which are exempt, by law or regulation from certain content, distribution or registration requests in certain jurisdictions (“exempt …
ASRS 4450
Definition
10(r)
Procedures mean procedures performed by the auditor which are specified by the requesting parties. The auditor does not determine whether the extent of such procedures is sufficient for the purposes of the requesting parties. Procedures may also be …
ASRS 4450
Definition
10(s)
Pro forma financial information means non-IFRS financial information that is intended to show the effects of proposed or completed transactions for illustrative purposes. [5] The non-IFRS financial information is adjusted by pro forma adjustments to …
ASRS 4450
Definition
10(t)
Representation letter means a letter prepared by the entity at the request of the auditor that confirms to the auditor specific matters relating to the comfort letter …
ASRS 4450
Definition
10(u)
Requesting parties means third party underwriter(s) and/or other parties involved with the entity’s securities offering (such as financial intermediaries, buyers, sellers, brokers or selling agents or group or component auditors) that have agreed to be …