88 paragraphs found in AASB 9
… delivery for the purpose of generating a profit from short-term fluctuations in price or dealer’s margin; and …
… financial instrument. For example, the fair value of a long-term loan or receivable that carries no interest can be … interest for a similar instrument (similar as to currency, term, type of interest rate and other factors) with a …
… characteristics (eg amount outstanding, repayment profile, term and currency) in the market. The contractual terms of the loan permit the mortgage customer to prepay its …
… shall estimate cash flows by considering all contractual terms of the financial instrument (for example, prepayment, … credit enhancements that are integral to the contractual terms. There is a presumption that the expected life of a … instrument, the entity shall use the remaining contractual term of the financial instrument. credit-adjusted effective …
… at initial recognition. Thus, a given change, in absolute terms, in the risk of a default occurring will be more …
… possible behaviour of the hedging relationship during its term to ascertain whether it can be expected to meet the …
… AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of …
… an entity may use a derivative that would have terms that match the critical terms of the hedged item (this is commonly referred to as a … in the same outcome as if that change in value was determined by a different approach. Hence, using a …
… An option or automatic provision to extend the remaining term to maturity of a debt instrument is not closely related … party, the issuer regards the call option as extending the term to maturity of the debt instrument provided the issuer … present value of lost interest for the remaining term of the host contract. Lost interest is the product of …