98 paragraphs found in AASB 9
… the expected cash flows by considering all contractual terms of the financial asset (for example, prepayment, … use the contractual cash flows over the full contractual term of the financial instrument (or group of financial …
… the expected cash flows by considering all the contractual terms of the financial instrument (for example, prepayment, … use the contractual cash flows over the full contractual term of the financial instrument (or group of financial …
… the expected cash flows by considering all contractual terms of the financial asset (for example, prepayment, … use the contractual cash flows over the full contractual term of the financial instrument (or group of financial …
… the expected cash flows by considering all the contractual terms of the financial instrument (for example, prepayment, … use the contractual cash flows over the full contractual term of the financial instrument (or group of financial …
… used with the objective of generating a profit from short-term fluctuations in price or dealer’s margin. …
… when due in accordance with the original or modified terms of a debt instrument. …
… when due in accordance with the original or modified terms of a debt instrument. …
… 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 …