22 paragraphs found in AASB 124
… sells goods to its parent at cost might not sell on those terms to another customer. Also, transactions between …
… The following terms are also used in this Standard with the meaning …
… objectives. These related party transactions often occur on terms and conditions no different to those applying to the … school fees). A not-for-profit public sector entity may determine that information about related party transactions … public service objectives and which occur on no different terms to that of the general public is not material for …
… should consider the facts and circumstances, including the terms of the relevant legislative instruments that give rise …
… The terms ‘control’ and ‘investment entity’, ‘joint control’ and …
… The terms ‘control’ and ‘investment entity’, ‘joint control’ and …
… outstanding balances, including commitments, and: (i) their terms and conditions, including whether they are secured, …
… the best outcomes for the local community over the long term. The Council is empowered by the Act to do all things … of its elected councillors. The State Government has determined that it does not control the Council. Based on the …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …
… significant transaction carried out on non-market terms On 15 January 20X1 Entity A, a utility company in …