40 paragraphs found in AASB 11
… When the terms of the contractual arrangement do not specify that the …
… parties’ assets and liabilities). This is reinforced by the terms agreed by the parties in their contractual …
… parties’ assets and liabilities). This is reinforced by the terms agreed by the parties in their contractual …
… the parties and the separate vehicle. The contractual terms agreed among the parties might not specify the …
… a framework agreement that sets up the general contractual terms for undertaking one or more activities. The framework …
… arrangement is conducted. They have done this by agreeing terms in the JOA that entitle them to rights to the assets …
… arrangement is conducted. They have done this by agreeing terms in the JOA that entitle them to rights to the assets …
… arrangement places on the parties; (b) the commercial terms relating to the sale of product P by the manufacturing …
… the manufacturing activity is conducted nor the contractual terms relating to the parties’ rights to the assets, and …
… the manufacturing activity is conducted nor the contractual terms relating to the parties’ rights to the assets, and …