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Pronouncements Definitions

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4 paragraphs found in AD-AASB 124 [4-17]
Para [8]
… key assessment is whether knowledge of the relationship and terms and conditions could influence a user’s understanding …
REVIEW IN PRONOUNCEMENT
Para [9]
… over the transaction.   Similarly, an entity may determine that disclosure of the employment of KMP close … where recruited in the same manner, and subject to the same terms and conditions as those offered to other public …
REVIEW IN PRONOUNCEMENT
Para [6]
… a public service provider relationship with a taxpayer on terms no different to that of a transaction with the general … plant and equipment, hiring employees) on normal commercial terms and conditions.   Both these types of transactions …
REVIEW IN PRONOUNCEMENT
Para [7]
… paragraph 27 are whether it is: (a)         significant in terms of size; (b)         outside normal day-to-day …
REVIEW IN PRONOUNCEMENT

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

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