82 paragraphs found in AASB 9
… For the purpose of determining significant increases in credit risk and … type; (d) date of initial recognition; (e) remaining term to maturity; (f) industry; (g) geographical location of …
… value through other comprehensive income if the contractual terms of the financial asset give rise to cash flows that …
… risk: (a) the financial instruments do not have a fixed term or repayment structure and usually have a short …
… but does not do so only as a result of a contractual term that permits (or requires) the issuer to prepay a debt … which may include reasonable compensation for the early termination of the contract; and (c) when the entity …
… instances when the hedging instrument expires or is sold, terminated or exercised. For this purpose, the replacement … into another hedging instrument is not an expiration or termination if such a replacement or rollover is part of, … for this purpose there is not an expiration or termination of the hedging instrument if: (a) as a …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… instrument or similar financial instrument with the same terms and the same counterparty were newly originated or … at the reporting date. (b) other changes in the rates or terms of an existing financial instrument that would be …
… years. The entity invests its excess cash in short and long-term financial assets so that it can fund the expenditure … fund capital expenditure and invests excess cash in short-term financial assets. When the investments mature, the entity reinvests the cash in new short-term financial assets. The entity maintains this strategy …
… The following terms are defined in paragraph 11 of AASB 132, Appendix A of …
… underlyings). For example: (a) Entity A has a long-term supply contract for natural gas that is priced using a … contract. Because the gas oil component is specified by the terms and conditions of the supply contract it is a … the current harvest as well as the next harvest. Entity B determines that it is exposed to three different risks: coffee …