The AASB's Modified Reporting Requirements for Tier 1 and Tier

question 3

Short Answer

The AASB's modified reporting requirements for Tier 1 and Tier 2 disclosing entities is known as ________________ ________________.

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Definitions:

Semi-annually

Refers to an event occurring twice a year, or every six months.

Coupon Rate

The annual interest rate paid on a bond, expressed as a percentage of the face value, to the bondholder.

Par Value

Par value is the nominal or face value of a bond, share of stock, or coupon as indicated on a bond or stock certificate; it is a static value and not indicative of market value.

Treasury Bill

Short-term U.S. government debt obligations backed by the Treasury Department with a maturity of less than one year.