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The difference between: (a)         the gross investment in the lease ; and (b)            the net investment in the lease . …

That portion of the residual value of the underlying asset , the realisation of which by a lessor is not assured or is guaranteed solely by a party related to the …

The portion of payments made by a lessee to a lessor for the right to use an underlying asset during the lease term that varies because of changes in facts or circumstances occurring after the commencement date , other than the passage of …

Borrowing costs are interest and other costs that an entity incurs in connection with the borrowing of funds. …

A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. …

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 …

Events after the reporting period are those events, favourable and unfavourable, that occur between the end of the reporting period and the date when the financial statements are authorised for issue. Two types of events can be identified: (a) those that …

Non-reciprocal transfers to the entity. …