10 paragraphs found in AASB 13
… at commonly quoted intervals for substantially the full term of the swap. (b) Receive-fixed, pay-variable interest … at commonly quoted intervals for substantially the full term of the swap. That would be the case if the term of the swap is 10 years and that rate is observable at …
… If the asset or liability has a specified (contractual) term, a Level 2 input must be observable for substantially the full term of the asset or liability. Level 2 inputs include the …
… is identical to expected value, which, in statistical terms, is the weighted average of a discrete random …
… goods or services (a non-financial liability). (b) the terms of credit enhancements related to the liability, if …
… liability or an equity instrument with the same contractual terms. …
… cent) would be adjusted to a one-year market rate using the term structure of the risk-free yield curve. Additional information and analysis might be required to determine whether the risk premiums for one-year and two-year assets are the same. If it is determined that the risk premiums for one-year and two-year …
… Paragraphs in bold type state the main principles. Terms defined in Appendix A are in italics the first time …
… When determining whether fair value at initial recognition equals … evidence that the transaction was entered into at market terms. (b) The transaction takes place under duress or the …
… evidence that the transaction was entered into at market terms. (b) They are knowledgeable, having a …
… quoted intervals or otherwise for substantially the full term of the currency swap. The interest rates in a currency …