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20 paragraphs found in AASB 7
Para A[6]
… Loans payable are financial liabilities, other than short-term trade payables on normal credit terms. …
REVIEW IN PRONOUNCEMENT
Para 19
… If, during the period, there were breaches of loan agreement terms other than those described in paragraph 18 , an entity … repayment (unless the breaches were remedied, or the terms of the loan were renegotiated, on or before the end of …
REVIEW IN PRONOUNCEMENT
Para 18
… period of principal, interest, sinking fund, or redemption terms of those loans payable; (b) the carrying amount of the … period; and (c) whether the default was remedied, or the terms of the loans payable were renegotiated, before the …
REVIEW IN PRONOUNCEMENT
Para 23D
… are expected to affect the hedging relationship during its term. …
REVIEW IN PRONOUNCEMENT
Para B11F
… (f) has instruments that include accelerated repayment terms (eg on the downgrade of the entity’s credit rating); … of AASB 7) that provide the entity with extended payment terms or the entity’s suppliers with early payment terms. …
REVIEW IN PRONOUNCEMENT
Para 35C
… available to users of the financial statements on the same terms as the financial statements and at the same time. …
REVIEW IN PRONOUNCEMENT
Para 23A
… to allow users of its financial statements to evaluate the terms and conditions of hedging instruments and how they …
REVIEW IN PRONOUNCEMENT
Para 15
… the entity has an obligation to return it; and (c) the terms and conditions associated with its use of the …
REVIEW IN PRONOUNCEMENT
Para 21B
… available to users of the financial statements on the same terms as the financial statements and at the same time. …
REVIEW IN PRONOUNCEMENT
Para B6
… available to users of the financial statements on the same terms as the financial statements and at the same time. …
REVIEW IN PRONOUNCEMENT

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The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.

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