Examlex
A lunar day is shorter than a solar day.
Non-Current Liability
Liabilities not due for settlement within 12 months from the balance sheet date, representing longer-term financial obligations.
Financial Institution
An organization that provides financial services, such as banking, insurance, investment management, or brokerage services.
AASB 101
An Australian Accounting Standards Board standard that prescribes the basis for presentation of general purpose financial statements, to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities.
General Purpose Financial Statements
Financial reports prepared to meet the needs of various users who are not in a position to demand reports tailored to their specific information requirements.
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