3 paragraphs found in AASB 6
… an entity shall disclose that fact. AASB 108 explains the term ‘impracticable’. …
… asset that may be impaired. Paragraph 20 uses the term ‘assets’ but applies equally to separate exploration …
… referred to as ‘AusCF entities’. For AusCF entities, the term ‘reporting entity’ is defined in AASB 1057 Application …