4 paragraphs found in AASB 108
… [Aus] The term ‘Australian Accounting Standards’ refers to Standards … beginning on or after 1 January 2005. In this context, the term encompasses Australian Accounting Standards – …
… The following terms are used in this Standard with the meanings specified: …
… The term ‘estimate’ in Australian Accounting Standards sometimes …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …