98 paragraphs found in AASB 9
… collects equivalent amounts from the original asset. Short-term advances by the entity with the right of full recovery … violate this condition. (b) The entity is prohibited by the terms of the transfer contract from selling or pledging the …
… To determine whether a financial instrument has low credit risk, … participant perspective taking into account all of the terms and conditions of the financial instrument. …
… fair value of an embedded derivative on the basis of its terms and conditions, the fair value of the embedded …
… instrument until a customer breaches the contractual terms. If changes in the credit risk for individual …
… reset to an average of particular short- and long-term interest rates. In such cases, an entity must assess the modification to determine whether the contractual cash flows represent solely … some circumstances, the entity may be able to make that determination by performing a qualitative assessment of the …
… hedging instrument (assuming that it has the same principal terms as the designated risk), but not its time value, …
… amount outstanding. For example, if the contractual terms stipulate that the financial asset’s cash flows …
… reassessment is prohibited unless there is a change in the terms of the contract that significantly modifies the cash … in which case reassessment is required. An entity determines whether a modification to cash flows is significant …
… other credit enhancements that are part of the contractual terms and are not recognised separately by the entity. The …
… with the intention of establishing or maintaining a long-term operating relationship with the entity in which the … AASB 128 Investments in Associates and Joint Ventures to determine whether the equity method of accounting shall be …