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Glossary of defined terms


This Glossary contains the defined terms from Australian Accounting Standards. References are by Standard and paragraph number or appendix reference.

The Glossary also includes terms defined in the Framework for the Preparation and Presentation of Financial Statements and Statements of Accounting Concepts SAC 1 Definition of the Reporting Entity and SAC 2 Objective of General Purpose Financial Reporting. References to the Framework are denoted by F and references to Statements of Accounting Concepts are denoted by SAC.

The PDF file of the glossary is bookmarked for ease of use.

Title                                                                                                                    Last Updated 
AASB Glossary 30 Sep 2012