5 paragraphs found in AASB 140
… are examples of investment property: (a) land held for long-term capital appreciation rather than for short-term sale in the ordinary course of business. (b) land held for a currently undetermined future use. (If an entity has not determined that …
… The following terms are used in this Standard with the meanings specified: …
… It may be difficult to determine whether ancillary services are so significant that a … to third parties under a management contract. The terms of such contracts vary widely. At one end of the …
… an investment fund that provides investors with benefits determined by units in the fund. Similarly, some entities … partly at fair value. (See AASB 17 Insurance Contracts for terms used in this paragraph that are defined in that …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …