33 paragraphs found in Conceptual Framework
… of physical capital maintenance when capital is defined in terms of the physical productive capacity, profit represents …
… as a result of an event that is not a transaction on market terms (see paragraph 6.80 ), it may not be possible to …
… economic resources with another party on unfavourable terms. Such obligations include, for example, a forward contract to sell an economic resource on terms that are currently unfavourable or an option that …
… unlikely to be achieved in full, at least not in the short term, because it takes time to understand, accept and …
… as a result of an event that is not a transaction on market terms, all relevant aspects of the transaction or other …
… economic resources with another party on favourable terms. Such rights include, for example, a forward contract to buy an economic resource on terms that are currently favourable or an option to buy an …
… as a result of an event that is a transaction on market terms is normally similar to its fair value at that date, …
… as a result of an event that is not a transaction on market terms. For example: (a) the transaction price …
… liability is incurred in an exchange transaction on market terms, its cost generally reflects the probability of an …
… the public interest by fostering trust, growth and long-term financial stability in the Australian economy. The …