33 paragraphs found in Conceptual Framework
… income and expenses. In the rest of this chapter, the term ‘transferred component’ refers to all those assets and …
… economic resources with another party on favourable terms; (c) produce cash inflows or avoid cash …
… the initial recognition of an asset not acquired on market terms. (c) Income or expenses may arise if the market … of a liability incurred or taken on not on market terms. (b) Income or expenses may arise if the market …