88 paragraphs found in AASB 9
… instances when the hedging instrument expires or is sold, terminated or exercised. For this purpose, the replacement … into another hedging instrument is not an expiration or termination if such a replacement or rollover is part of, … for this purpose there is not an expiration or termination of the hedging instrument if: (a) as a …
… instrument or similar financial instrument with the same terms and the same counterparty were newly originated or … at the reporting date. (b) other changes in the rates or terms of an existing financial instrument that would be …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… years. The entity invests its excess cash in short and long-term financial assets so that it can fund the expenditure … fund capital expenditure and invests excess cash in short-term financial assets. When the investments mature, the entity reinvests the cash in new short-term financial assets. The entity maintains this strategy …
… underlyings). For example: (a) Entity A has a long-term supply contract for natural gas that is priced using a … contract. Because the gas oil component is specified by the terms and conditions of the supply contract it is a … the current harvest as well as the next harvest. Entity B determines that it is exposed to three different risks: coffee …
… The following terms are defined in paragraph 11 of AASB 132, Appendix A of …
… is appropriate under paragraphs 3.2.3–3.2.9 , an entity determines whether those paragraphs should be applied to a … assets) in its entirety. In paragraphs 3.2.3–3.2.12 , the term ‘financial asset’ refers to either a part of a …
… 3 Business Combinations at a future acquisition date. The term of the forward contract should not exceed a reasonable …