12 paragraphs found in AASB 102
… An entity may purchase inventories on deferred settlement terms. When the arrangement effectively contains a financing … a difference between the purchase price for normal credit terms and the amount paid, is recognised as interest expense …
… The following terms are used in this Standard with the meanings specified: …
… The following terms are used in this Standard with the meanings specified: …
… The following terms are also used in this Standard with the meanings …
… The following terms are also used in this Standard with the meanings …
… by AASB 102 Inventories), inventories were defined only in terms of items held for sale or in the process of sale. The … of inventories that were not held for sale needed to be determined by analogy because they were not explicitly covered …
… requirement is likely to be more appropriate in practical terms than the former requirement in some circumstances. …
… and its focus is also on a loss of value in financial terms. However, the Board considered that this financial …
… the service potential of those inventories in financial terms. If net realisable value falls below cost, the entity …
… of the repealed Standard.] Appendix AAustralian defined terms This appendix is an integral part of. …