32 paragraphs found in AASB 1060
… liability for at least twelve months after reporting date. Terms of a liability that could, at the option of the …
… private sector entity – it may elect to apply the short-term exemptions in AASB 1053 Application of Tiers of …
… its performance obligations, the significant payment terms, the nature of the goods or services that the entity …
… The terms ‘control’ and ‘investment entity’, ‘joint control’ and …
… (b) the amount of outstanding balances and: (i) their terms and conditions, including whether they are secured and …
… options and contracts for the sale of shares, including the terms and amounts; and (b) a description of each reserve …
… (a) a description of the arrangements; (b) significant terms of the arrangements that may affect the amount, timing … and the basis upon which re-pricing or renegotiation is determined); (c) the nature and extent (eg quantity, time … assets at the end of an arrangement; (iv) renewal and termination options; (v) other rights and obligations (eg …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… no items of other comprehensive income, it may use another term for this line such as profit or loss). [Based on IFRS …