32 paragraphs found in AASB 1060
… A lessee shall make the following disclosures for short-term leases and leases of low-value assets that are not … Leases : (a) the amount of its lease commitments for short-term leases if the portfolio of short-term leases to which it is committed at the end of the …
… Loans payable are financial liabilities, other than short-term trade payables on normal credit terms. …
… at the reporting date for which there is a breach of terms or a default of principal, interest, sinking fund or redemption terms that have not been remedied by the reporting date, an … and (c) whether the breach or default was remedied, or the terms of the loans payable were renegotiated, before the …
… not state that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions unless such terms can be substantiated. [ IFRS for SMEs Standard …
… of AASB 16 for leases that have significantly below-market terms and conditions principally to enable the entity to … dependence on leases that have significantly below-market terms and conditions principally to enable the entity to further its objectives; and (b) the nature and terms of the leases, including: (i) the lease payments; (ii) …
… The term ‘Australian Accounting Standards’ refers to Standards … beginning on or after 1 January 2005. In this context, the term encompasses Australian Accounting Standards – …
… activities are the acquisition and disposal of long-term assets and other investments not included in cash …
… debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings; (d) cash repayments of amounts borrowed; …
… section does not require specific disclosures about short-term employee benefits. [ IFRS for SMEs Standard paragraph …
… Cash equivalents are short-term, highly liquid investments that are readily convertible …