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Pronouncements Definitions

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ONLY IN DEFINITIONS

6 paragraphs found in AASB 12
Para B26
… in an unconsolidated structured entity are: (a) the terms of an arrangement that could require the entity to … the reporting entity to a loss. (ii) whether there are any terms that would limit the obligation. (iii) whether there … entity, the forms of funding (eg commercial paper or medium-term notes) and their weighted-average life. That …
REVIEW IN PRONOUNCEMENT
Para 14
… An entity shall disclose the terms of any contractual arrangements that could require the …
REVIEW IN PRONOUNCEMENT
Para 19F
… An investment entity shall disclose the terms of any contractual arrangements that could require the …
REVIEW IN PRONOUNCEMENT
Para [A4]
… The following terms are defined in AASB 127 , AASB 128 , AASB 10 and AASB …
REVIEW IN PRONOUNCEMENT
Para AusCF1
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
REVIEW IN PRONOUNCEMENT
Para 6
… apply to: (a) post-employment benefit plans or other long-term employee benefit plans to which AASB 119 Employee …
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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