8 paragraphs found in AASB 1
… date of the lease, initial direct costs and lease term are defined terms in AASB 16 and are used in this Standard with the same …
… [Aus] The term ‘Australian Accounting Standards’ refers to Standards … beginning on or after 1 January 2005. In this context, the term encompasses Australian Accounting Standards – …
… characteristics (for example, a similar remaining lease term for a similar class of underlying asset in a similar … requirements in paragraph D9B to leases for which the lease term (see paragraph D9E ) ends within 12 months of the date … of information about) these leases as if they were short-term leases accounted for in accordance with paragraph 6 of …
… leases that had at inception significantly below-market terms and conditions principally to enable the entity to …
… and the lease had at inception significantly below-market terms and conditions principally to enable the entity to …
… (ie early application) may also elect to apply the short-term exemptions from restating comparative information set …
… leases that had at inception significantly below-market terms and conditions principally to enable the entity to …
… publicly the fair value of those equity instruments, determined at the measurement date, as defined in AASB 2. For … 44 and 45 of AASB 2. If a first-time adopter modifies the terms or conditions of a grant of equity instruments to …