4 paragraphs found in AASB 134
… The following terms are used in this Standard with the meanings specified: …
… in the currency of a hyperinflationary economy be stated in terms of the measuring unit current at the end of the …
… available to users of the financial statements on the same terms as the interim financial statements and at the same … the information incorporated by cross-reference on the same terms and at the same time, the interim financial report is … obtaining or losing control of subsidiaries and long-term investments, restructurings, and discontinued …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …