17 paragraphs found in PS 2
… the information about the existence of the covenant and its terms is likely to be material. Conversely, if the … more likely it is that information about the existence and terms of the covenant would be material. …
… a public service provider relationship with a taxpayer on terms no different to that of a transaction with the general … equipment or the hiring of employees) on normal commercial terms and conditions. Both these types of transactions are …
… assessment is whether knowledge of the relationship and the terms and conditions could influence a user’s understanding … influence over the transaction. Similarly, an entity may determine that disclosure of the employment of key management … where recruited in the same manner and subject to the same terms and conditions as those offered to other public …
… Throughout this Practice Statement, the term ‘decisions’ refers to decisions about providing …
… In absolute terms, consideration is given by not-for-profit entities to …
… In relative terms, items are compared by not-for-profit entities to any …
… (Conceptual Framework ED) proposed to reintroduce the term ‘stewardship’ and to explain explicitly that …
… the materiality of information about the existence and terms of a loan agreement clause (covenant), or of a …
… years and recently suffered some liquidity problems. A long-term loan was granted to the entity in the current reporting … loan becomes payable on demand. The disclosure of covenant terms in an entity’s financial statements is not required by … information about the existence of the covenant and its terms is material information, considering both the …