33 paragraphs found in AASB 132
… accounts for the additional consideration paid when the terms of a convertible instrument are amended to induce …
… instrument described in paragraph 16A that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might … holder and the issuing entity. If the entity cannot determine that this condition is met, it shall not classify …
… instrument described in paragraph 16C that have contractual terms and conditions that are similar to the contractual terms and conditions of an equivalent contract that might … holder and the issuing entity. If the entity cannot determine that this condition is met, it shall not classify …
… The cash flows and contractual terms and conditions of a transaction between the instrument …
… A could have issued non-convertible debt with a five-year term bearing a coupon interest rate of 8 per cent. …
… debenture with a face value of CU1,000 with the same terms as described in Example 11. On 1 January 20X1, to …
… A could have issued non-convertible debt with a ten-year term bearing a coupon interest rate of 11 per cent. …
… would be disregarded when assessing whether the contractual terms of the limited partnership instruments and the general …
… bonds at the start of year 1. The bonds have a three-year term, and are issued at par with a face value of CU1,000 per …
… of a non-derivative financial instrument shall evaluate the terms of the financial instrument to determine whether it contains both a liability and an equity …