17 paragraphs found in AASB 101
… Although this Standard uses the terms ‘other comprehensive income’, ‘profit or loss’ and ‘total comprehensive income’, an entity may use other terms to describe the totals as long as the meaning is clear. For example, an entity may use the term ‘net income’ to describe profit or loss. …
… This Standard uses the term ‘non-current’ to include tangible, intangible and financial assets of a long-term nature. It does not prohibit the use of alternative …
… the reporting period, even if: (a) the original term was for a period longer than twelve months, and (b) … to refinance, or to reschedule payments, on a long-term basis is completed after the reporting period and …
… Reporting Period : (a) refinancing on a long-term basis; (b) rectification of a breach of a long-term loan arrangement; and (c) the granting by … lender of a period of grace to rectify a breach of a long-term loan arrangement ending at least twelve months after …
… components of financial performance that may differ in terms of frequency, potential for gain or loss and …
… This Standard sometimes uses the term ‘disclosure’ in a broad sense, encompassing items …
… The following terms are used in this Standard with the meanings specified: …
… as working capital from those used in the entity’s long-term operations. It also highlights assets that are expected …
… When an entity breaches a provision of a long-term loan arrangement on or before the end of the reporting …
… Determining the carrying amounts of some assets and … to the future outcome of litigation in progress, and long-term employee benefit liabilities such as pension …