4 paragraphs found in AASB 112
… The following terms are used in this Standard with the meanings specified: …
… Non-monetary assets are restated in terms of the measuring unit current at the end of the …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… debt instruments on issuance for their nominal value. The terms of the debt instruments require the issuer to pay the …