18 paragraphs found in AASB 10
… the investee. This includes an assessment of the various terms and conditions of the instrument as well as the … expectations, motives and reasons for agreeing to those terms and conditions. …
… decision to operate its business in accordance with the terms of the franchise agreement, but for its own account. …
… In determining whether it is a principal or an agent the decision … provided. (b) The remuneration agreement includes only terms, conditions or amounts that are customarily present in …
… not apply to post-employment benefit plans or other long-term employee benefit plans to which AASB 119 Employee …
… as part of its design and evaluate whether the transaction terms and features of the involvement provide the investor …
… out the fundamental requirement that an investor shall determine whether it controls an investee. As indicated by … have a financial investment in the investee. In general terms, an investor and an investee are merely entities that …
… should be accounted for as a single transaction. In determining whether to account for the arrangements as a single transaction, a parent shall consider all the terms and conditions of the arrangements and their economic …
… prior approval and the rights are based on mutually agreed terms by willing independent parties). (d) a party that …
… an entity may present its business as providing medium-term investment for capital appreciation. In contrast, an …
… Determining whether rights are substantive requires judgement, … and circumstances. Factors to consider in making that determination include but are not limited to: (a) Whether … (or deter) the holder from exercising its rights. (iii) terms and conditions that make it unlikely that the rights …