20 paragraphs found in AASB S1
… (b) specify the time horizons—short, medium or long term—over which the effects of each of those … to occur; and (c) explain how the entity defines ‘short term’, ‘medium term’ and ‘long term’ and how these definitions are linked …
… Throughout this Standard, the terms ‘primary users’ and ‘users’ are used interchangeably, …
… hence generate cash flows over the short, medium and long term. …
… position to change over the short, medium and long term, given its strategy to manage sustainability-related … and cash flows to change over the short, medium and long term, given its strategy to manage sustainability-related …
… finance or cost of capital over the short, medium or long term. For the purposes of this Standard, these risks and …
… Short-, medium- and long-term time horizons can vary between entities and depend on …
… finance and cost of capital over the short, medium and long term. …
… finance or cost of capital over the short, medium or long term, including information about the entity’s governance, …
… entity’s future cash flows over the short, medium and long term (referred to as ‘the possible outcome’); and (b) the …
… finance or cost of capital over the short, medium or long term (referred to as ‘sustainability-related risks and …