33 paragraphs found in AASB 132
… An entity may amend the terms of a convertible instrument to induce early … before a specified date. The difference, at the date the terms are amended, between the fair value of the … receives on conversion of the instrument under the revised terms and the fair value of the consideration the holder …
… An entity may amend the terms of a convertible instrument to induce early … before a specified date. The difference, at the date the terms are amended, between the fair value of the … receives on conversion of the instrument under the revised terms and the fair value of the consideration the holder …
… of another instrument. For example, a floating rate long-term debt combined with an interest rate swap that involves … and making fixed payments synthesises a fixed rate long-term debt. Each of the individual financial instruments that … represents a contractual right or obligation with its own terms and conditions and each may be transferred or settled …
… of another instrument. For example, a floating rate long-term debt combined with an interest rate swap that involves … and making fixed payments synthesises a fixed rate long-term debt. Each of the individual financial instruments that … represents a contractual right or obligation with its own terms and conditions and each may be transferred or settled …
… consolidated financial statements, an entity considers all terms and conditions agreed between members of the group and the holders of the instrument in determining whether the group as a whole has an obligation to … and a parent or other group entity agrees additional terms directly with the holders of the instrument (eg a …
… financial instruments. These include: (a) when the terms of the contract permit either party to settle it net … by exchanging financial instruments, is not explicit in the terms of the contract, but the entity has a practice of … delivery for the purpose of generating a profit from short-term fluctuations in price or dealer’s margin; and (d) when …
… a right and an obligation to make an exchange. Because the terms of the exchange are determined on inception of the derivative instrument, as prices in financial markets change those terms may become either favourable or unfavourable. …
… consolidated financial statements, an entity considers all terms and conditions agreed between members of the group and the holders of the instrument in determining whether the group as a whole has an obligation to … and a parent or other group entity agrees additional terms directly with the holders of the instrument (eg a …
… The following terms are used in this Standard with the meanings specified: …
… The following terms are used in this Standard with the meanings specified: …