22 paragraphs found in AASB 3
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… (ii) a description of the arrangement and the basis for determining the amount of the payment; and (iii) an estimate … of a pre-existing relationship, the method used to determine the settlement amount. (m) the disclosure of … why the disclosure is impracticable. This Standard uses the term ‘impracticable’ with the same meaning as in AASB 108 …