12 paragraphs found in AASB 128
… of the investment in the associate or joint venture determined using the equity method together with any long-term interests that, in substance, form part of the entity’s … venture. Such items may include preference shares and long-term receivables or loans, but do not include trade …
… which the equity method is not applied. These include long-term interests that, in substance, form part of the entity’s … (see paragraph 38 ). An entity applies AASB 9 to such long-term interests before it applies paragraph 38 and paragraphs … account of any adjustments to the carrying amount of long-term interests that arise from applying this Standard. …
… The following terms are used in this Standard with the meanings specified: …
… between: (a) the previous carrying amount of long-term interests described in paragraph 14A at that date; and (b) the carrying amount of those long-term interests at that date. …
… entity examines all facts and circumstances (including the terms of exercise of the potential voting rights and any …
… Amendments to Australian Accounting Standards – Long-term Interests in Associates and Joint Ventures , issued in …
… apply the transition requirements in AASB 9 to the long-term interests described in paragraph 14A . …
… applying the requirements set out in paragraph 14A to long-term interests. For that purpose, references to the date of …
… when the contribution lacks commercial substance, as that term is described in AASB 116 Property, Plant and Equipment …
… or joint venture. (See AASB 17 Insurance Contracts for terms used in this paragraph that are defined in that …