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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 …

The following terms are used in this Standard with the meanings specified: …

Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single economic …

Separate financial statements are those presented by an entity in which the entity could elect, subject to the requirements in this Standard, to account for its investments in subsidiaries, joint ventures and associates either at cost, in accordance with …

The following terms are defined in Appendix A of AASB 10 Consolidated Financial Statements , Appendix A of AASB 11 Joint Arrangements and paragraph 3 of AASB 128: •                associate •                control of an investee •                equity …

Separate financial statements are those presented in addition to consolidated financial statements or in addition to the financial statements of an investor that does not have investments in subsidiaries but has investments in associates or joint ventures …