82 paragraphs found in AASB 9
… hedging instrument (assuming that it has the same principal terms as the designated risk), but not its time value, …
… reset to an average of particular short- and long-term interest rates. In such cases, an entity must assess the modification to determine whether the contractual cash flows represent solely … some circumstances, the entity may be able to make that determination by performing a qualitative assessment of the …
… amount outstanding. For example, if the contractual terms stipulate that the financial asset’s cash flows …
… reassessment is prohibited unless there is a change in the terms of the contract that significantly modifies the cash … in which case reassessment is required. An entity determines whether a modification to cash flows is significant …
… other credit enhancements that are part of the contractual terms and are not recognised separately by the entity. The …
… For the purpose of applying paragraphs 6.8.4–6.8.12 , the term ‘interest rate benchmark reform’ refers to the …
… This term (as defined in AASB 7 ) is used in the requirements for …
… with the intention of establishing or maintaining a long-term operating relationship with the entity in which the … AASB 128 Investments in Associates and Joint Ventures to determine whether the equity method of accounting shall be …
… or financial liability if, and only if, the basis for determining the contractual cash flows of that financial asset … of interest rate benchmark reform. For this purpose, the term ‘interest rate benchmark reform’ refers to the …
… could (and probably would) have different critical terms, such as their forward rates, because they were …