9 paragraphs found in AASB 1058
… another entity could have obtained the asset under the same terms and conditions. If those terms and conditions are generally not available to other …
… Contractual terms (implicit or explicit), legislation or another …
… amounts, as a result of the bequest. For example, the terms of a bequest may establish a contract between an …
… Provisions might arise from terms included in a lease, such as an obligation to return …
… leases that (1) at inception had significantly below-market terms and conditions principally to enable the entity to …
… leases that (1) at inception had significantly below-market terms and conditions principally to enable the entity to …
… entity recognises an asset. For example, an entity may determine the conditions give rise to a financial liability … relating to the transfer of goods or services under the terms of the endowment. …
… Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time …
… leases that (1) at inception had significantly below-market terms and conditions principally to enable the entity to …