22 paragraphs found in AASB 3
… B7A–B7C, B8A and B12A–B12D, amended the definition of the term ‘business’ in Appendix A, amended paragraphs 3, B7–B9, …
… intangible asset on the basis of the remaining contractual term of the related contract regardless of whether market …
… would not meet the separability criterion if the terms of confidentiality or other agreements prohibit an …
… include the duration of the contract and its renewal terms. (b) difficulties in replacing an acquired organised …
… acquiree’s awards if replacement is required by: (a) the terms of the acquisition agreement; (b) the terms of the acquiree’s awards; or (c) applicable laws or …
… and lease liabilities for: (a) leases for which the lease term (as defined in AASB 16 ) ends within 12 months of the …
… mutually exclusive nor individually conclusive, to determine whether a transaction is part of the exchange for … acquiree that takes place during the negotiations of the terms of a business combination may have been entered into …
… portion of the voting rights in the combined entity. In determining which group of owners retains or receives the … dominates the management of the combined entity. (e) the terms of the exchange of equity interests —The acquirer is …
… is a matter of ‘classification’ as this Standard uses that term). …
… Intangible Assets ; nor do they modify the meaning of the term ‘class’ in AASB 116 Property, Plant and Equipment , …