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Pronouncements Definitions

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ONLY IN DEFINITIONS

24 paragraphs found in AASB 11
Para IE11
… assets and liabilities of the parties). In addition, the terms of the contractual arrangement do not specify that the … the liabilities, relating to the arrangement. Instead, the terms of the contractual arrangement establish that the …
REVIEW IN PRONOUNCEMENT
Para IE6
… In accordance with the terms specified in the contract with the government, entity …
REVIEW IN PRONOUNCEMENT
Para IE36
… and obligations relating to those activities. The main terms of those agreements are summarised below. …
REVIEW IN PRONOUNCEMENT
Para IE14
… (the framework agreement) in which they have agreed the terms according to which they will conduct the manufacturing …
REVIEW IN PRONOUNCEMENT
Para IE17
… The framework agreement sets up the terms under which parties A and B conduct the manufacturing …
REVIEW IN PRONOUNCEMENT
Para B29
… When the terms of the contractual arrangement do not specify that the …
REVIEW IN PRONOUNCEMENT
Para IE7
… parties’ assets and liabilities). This is reinforced by the terms agreed by the parties in their contractual …
REVIEW IN PRONOUNCEMENT
Para B30
… the parties and the separate vehicle. The contractual terms agreed among the parties might not specify the …
REVIEW IN PRONOUNCEMENT
Para 18
… a framework agreement that sets up the general contractual terms for undertaking one or more activities. The framework …
REVIEW IN PRONOUNCEMENT
Para IE42
… arrangement is conducted. They have done this by agreeing terms in the JOA that entitle them to rights to the assets …
REVIEW IN PRONOUNCEMENT

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The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

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