21 paragraphs found in AASB 10
… whether through a broad decision-making authority or as determined by the charity in respect of major aspects, such as … to variable returns from the trust, the charity does so in terms of the extent to which its overseas aid objectives are …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… the direction of its activities and its returns are predetermined unless and until those particular circumstances … investee’s returns—the activities before default are predetermined and amount only to collecting cash flows as they … time that such decision-making authority is required. The terms of the put agreement are integral to the overall …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… The following terms are defined in AASB 11 , AASB 12 Disclosure of …
… The following terms are defined in AASB 11 , AASB 12 Disclosure of …
… or another group member and an investee that: (i) are on terms that are unavailable to entities that are not related …
… sponsors a multi-seller conduit, which issues short-term debt instruments to unrelated third party investors. … as an investment in a portfolio of highly rated medium-term assets with minimal exposure to the credit risk … the portfolio. Various transferors sell high quality medium-term asset portfolios to the conduit. Each transferor …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘ reporting entity ’ is defined in AASB 1057 …
… it a majority of the voting rights in the investee), the terms and conditions associated with those options are such …