65 paragraphs found in INT 1038
This Interpretation adopts the view that the issuance of equity instruments in relation to a transfer is not essential for the transfer to qualify for recognition as a contribution by owners. …
Another form of evidence that a transfer is a contribution by owners as defined in paragraph 18 is an agreement in relation to the transfer setting out the respective ownership interests of equity contributors. In substance, the existence of such an …
Designation of a transfer as a contribution by owners by the original transferor, the government or another entity interposed between the original transferor and the ultimate transferee is sufficient for a wholly-owned public sector transferee to classify …
Part (a) of the definition of contributions by owners in paragraph 18 refers to transfers that “give rise to a financial interest in the net assets of the entity which … conveys entitlement … to distributions of future economic benefits by the entity …
For a transfer to a public sector entity to satisfy part (a) of the definition of contributions by owners in paragraph 18 , the distributions of future economic benefits to which the owner obtains an entitlement must include returns on investment, as …
Part (b) of the definition of contributions by owners in paragraph 18 refers to transfers that “give rise to a financial interest in the net assets of the entity which … can be sold, transferred or redeemed”. If the transferee is a wholly-owned …
The requirements of paragraph 10 reflect that a transfer to a public sector entity from another entity controlled directly or indirectly by the same government (other than a transfer made as consideration for the provision by the transferee of assets or …
Because any transfer by a parent to its wholly-owned subsidiary (other than a transfer made as consideration for the provision by the transferee of assets or services at fair value to the transferor) has the potential to satisfy the definition of …
Designation of transfers as contributions by owners may occur in a variety of ways which include, but are not limited to, a minute of a decision by the governing body of the contributor, correspondence to the transferee, legislation, administrative …
In Scenario 1, the original transferor and the ultimate transferee are commonly controlled, but neither entity controls the other. Under Scenario 2, the original transferor and the ultimate transferee are commonly controlled, and both of the transfers …