13 paragraphs found in AASB 4
… the insured event is the discovery of a loss during the term of the contract, even if the loss arises from an event … the insured event is an event that occurs during the term of the contract, even if the resulting loss is discovered after the end of the contract term. …
… were separate contracts. Additional Australian defined terms – see Appendix C. …
… when due in accordance with the original or modified terms of a debt instrument. …
… Similarly, the definition does not limit payment under a term life insurance contract to the financial loss suffered … dependants, nor does it preclude the payment of predetermined amounts to quantify the loss caused by death or an …
… the cedant may not receive all amounts due to it under the terms of the contract; and (b) that event has a …
… assets separately: (a) financial assets with contractual terms that give rise on specified dates to cash flows that … 39E(a) ; that is, any financial asset: (i) with contractual terms that do not give rise on specified dates to cash flows …
… to such comparative information. AASB 108 explains the term ‘impracticable’. …
… or financial liability if, and only if, the basis for determining the contractual cash flows of that financial asset … of interest rate benchmark reform. For this purpose, the term ‘interest rate benchmark reform’ refers to the …
… its fair value applying paragraph 29(a) of AASB 7 (eg short-term trade receivables); and (b) shall consider the level of …
… information about sensitivity, and information about those terms and conditions of insurance contracts that have a …