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An authorised body that is empowered by statute or regulation to establish the rate or a range of rates that bind an entity. The rate regulator may be a third-party body or a related party of the entity, including the entity’s own governing board, if that …

The balance of any expense (or income) account that would not be recognised as an asset or a liability in accordance with other Standards, but that qualifies for deferral because it is included, or is expected to be included, by the rate regulator in …

The date on which a lessor makes an underlying asset available for use by a lessee . …

Either the period over which an asset is expected to be economically usable by one or more users or the number of production or similar units expected to be obtained from an asset by one or more …

The date when both parties agree to a lease modification . …

For the purpose of applying the lessor accounting requirements in this Standard, the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length …

A lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset . …

Payments made by a lessee to a lessor for the right to use an underlying asset during the lease term , excluding variable lease payments …

The sum of: (a)             the lease payments receivable by a lessor under a finance lease ; and (b)            any unguaranteed residual value accruing to the …

The earlier of the date of a lease agreement and the date of commitment by the parties to the principal terms and conditions of the …