343 definitions found.
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 …
ASRS 4450
Definition
10(v)
Responsible party of the entity means those charged with governance of the entity (ordinarily the Board of Directors) who are responsible for the preparation of the offering document, and who engage the auditor to issue a comfort letter to the requesting …
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, …
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 …
ASA 805
Definition
6(c)
A single financial statement or to a specific element of a financial statement includes the related disclosures. (Ref: Para. A2 …
ASA 810
Definition
4(a)
Applied criteria – The criteria applied by management in the preparation of the summary financial statements. …
ASA 810
Definition
4(b)
Audited financial report – Financial report [1] audited by the auditor in accordance with Australian Auditing Standards, and from which the summary financial statements are …
ASA 810
Definition
4(c)
Summary financial statements – Historical financial information that is derived from a financial report, or complete set of financial statements, but that contains less detail than the financial report, while still providing a structured representation …