33 paragraphs found in AASB 132
… component is the present value of the contractually determined stream of future cash flows discounted at the rate … providing substantially the same cash flows, on the same terms, but without the conversion option. (b) The equity …
… of the entity. Only the cash flows and the contractual terms and conditions of the instrument that relate to the …
… of principal or a right to a return of principal under terms that make it very unlikely or very far in the future. …
… component is the present value of the contractually determined stream of future cash flows discounted at the rate … providing substantially the same cash flows, on the same terms, but without the conversion option. (b) The equity …
… asset may establish an obligation indirectly through its terms and conditions. For example: (a) a financial … financial asset; or (ii) its own shares whose value is determined to exceed substantially the value of the cash or …
… instruments, when entered into on normal commercial terms with unrelated parties, are unlikely to prevent …
… 1 February 20X2 Exercise date 31 January 20X3 (European terms, ie it can be exercised only at maturity) Exercise …
… 1 February 20X2 Exercise date 31 January 20X3 (European terms, ie it can be exercised only at maturity) Exercise …
… The following terms are defined in Appendix A of AASB 9 or paragraph 9 of …
… 1048 Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …