9 paragraphs found in AASB 137
… in timing or amount. However, within this Standard the term ‘contingent’ is used for liabilities and assets that … wholly within the control of the entity. In addition, the term ‘contingent liability’ is used for liabilities that do …
… The following terms are used in this Standard with the meanings specified: …
… of uncertain timing or amount. In some countries the term ‘provision’ is also used in the context of items such …
… from: (a) a contract (through its explicit or implicit terms); (b) legislation; or (c) other operation of law. …
… of action if a purchaser cannot be found on acceptable terms. When the sale of an operation is envisaged as part of …
… at the time of sale to purchasers of its product. Under the terms of the contract for sale the manufacturer undertakes …
… of the oil rig creates a legal obligation under the terms of the licence to remove the rig and restore the …
… Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… as defined in AASB 16. This Standard also applies to short-term leases and leases for which the underlying asset is of …