Search Paragraphs

… A lessee shall make the following disclosures for short-term leases and leases of low-value assets that are not … Leases : (a) the amount of its lease commitments for short-term leases if the portfolio of short-term leases to which it is committed at the end of the …

… Loans payable are financial liabilities, other than short-term trade payables on normal credit terms. …

… suppliers and the entity agreeing to pay according to the terms and conditions of the arrangements at the same date … These arrangements provide the entity with extended payment terms, or the entity’s suppliers with early payment terms, compared to the related invoice payment due date. …

… at the reporting date for which there is a breach of terms or a default of principal, interest, sinking fund or redemption terms that have not been remedied by the reporting date, an … and (c) whether the breach or default was remedied, or the terms of the loans payable were renegotiated, before the …

… of AASB 16 for leases that have significantly below-market terms and conditions principally to enable the entity to … dependence on leases that have significantly below-market terms and conditions principally to enable the entity to further its objectives; and (b) the nature and terms of the leases, including: (i) the lease payments; (ii) …

… aggregate for its supplier finance arrangements:  (a) the terms and conditions of the arrangements (for example, extended payment terms and security or guarantees provided). However, an entity shall disclose separately the terms and conditions of arrangements that have dissimilar …

… debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings; (d) cash repayments of amounts borrowed; …

… not state that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions unless such terms can be substantiated. [ IFRS for SMEs Standard …