23 paragraphs found in AASB 3
… is the lessor, the acquirer shall take into account the terms of the lease. The acquirer does not recognise a separate asset or liability if the terms of an operating lease are either favourable or unfavourable when compared with market terms. …
… from the perspective of the acquirer when compared with terms for current market transactions for the same or … unfavourable contract is a contract that is unfavourable in terms of current market terms. It is not necessarily an onerous contract in which …
… If the terms of the contract giving rise to a reacquired right are favourable or unfavourable relative to the terms of current market transactions for the same or similar …
… liability, adjusted to reflect favourable or unfavourable terms of the lease when compared with market terms. …
… classify those contracts on the basis of the contractual terms and other factors at the inception of the contract (or, if the terms of the contract have been modified in a manner that …
… the following indicators: (a) Continuing employment —The terms of continuing employment by the selling shareholders … of a contingent consideration arrangement. The relevant terms of continuing employment may be included in an … the payments are automatically forfeited if employment terminates is remuneration for post-combination services. …
… recognises as a reacquired right. If the contract includes terms that are favourable or unfavourable when compared with …
… ‘mergers of equals’ are also business combinations as that term is used in this Standard. …
… In paragraphs B56–B62 the term ‘share-based payment awards’ refers to vested or …
… or designations on the basis of the contractual terms, economic conditions, its operating or accounting …