7 paragraphs found in AASB 116
… that are attributable to favourable or unfavourable lease terms relative to market terms. …
… The following terms are used in this Standard with the meanings specified: …
… The useful life of an asset is defined in terms of the asset’s expected utility to the entity. The …
… The following term is also used in this Standard with the meaning …
… date. If payment is deferred beyond normal credit terms, the difference between the cash price equivalent and …
… an investment fund that provides investors with benefits determined by units in the fund. Similarly, some entities … features. (See AASB 17 Insurance Contracts for terms used in this paragraph that are defined in that …
… Interpretation of Standards ). For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …