4 paragraphs found in AASB 5
… legally enforceable, that (a) specifies all significant terms, including the price and timing of the transactions, …
… for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets …
… (a) the resolution of uncertainties that arise from the terms of the disposal transaction, such as the resolution of …
… Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time …