13 paragraphs found in AASB 137
… at the time of sale to purchasers of its product. Under the terms of the contract for sale the manufacturer undertakes …
… 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 …