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[null,"Australian Accounting Standards - Simplified Disclosures"]
[null,"Presentation and disclosures workbook"]
[null,"Version 2.09 (June 2022)"]
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[null,"TERMS OF USE"]
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[null,"By using this Excel workbook, you are agreeing to the following terms. If you do not agree to the following terms, then you are not authorised to use this workbook and should immediately terminate such usage."]
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[null,"This workbook does not include Australian Accounting Standards issued after 31 May 2022.  It may be used as a guide to assist in considering compliance with the requirements of Australian Accounting Standards. It is not a substitute for understanding such pronouncements and seeking the advice of a qualified professional adviser."]
[null,"You are presumed to have a thorough understanding of Australian Accounting Standards and should refer to their text, as necessary, in considering particular items in this workbook. The items in this workbook are referenced to the applicable sections of the Australian Accounting Standards."]
[null,"This workbook does not set out the other requirements for financial reports prepared under the Corporations Act 2001, such as the directors' report, directors' declaration, the Auditor's independence declaration and independent audit report.  Entities preparing financial statements under the Corporations Act 2001 should refer to the text in the Act and utilise the illustrative examples in our model financial statements and Australian financial reporting guide (available at www.deloitte.com/au/models)."]
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[null,"DISCLAIMER"]
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[null,"This Excel workbook contains general information only, and none of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms or their related entities (collectively, the “Deloitte organisation”) is, by means of this Excel workbook, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser."]
[null,"No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this Excel workbook, and none of DTTL, its member firms, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this Excel workbook. DTTL and each of its member firms, and their related entities, are legally separate and independent entities. "]
[null,"Liability limited by a scheme approved under Professional Standards Legislation. \n\nMember of Deloitte Asia Pacific Limited and the Deloitte organisation.\n\n© 2021 Deloitte Touche Tohmatsu"]
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[null,"IMPORTANT EXCEL MACRO PROGRAMMING WARNINGS"]
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[null,"Please do not add or delete any rows or columns in the worksheets, or unhide any columns or rows. Changing or deleting the response to a tailoring question or sub tailoring question will result in losing the answers already entered in the detailed compliance questions associated with the question. Users should select answers from the drop-down menus rather than typing answers manually or deleting responses."]
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[null,"APPLICATION"]
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[null,"This workbook is applicable to all entities applying AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities:"]
[null,"* For-profit private sector entities that are required by legislation to prepare financial statements that comply with either Australian Accounting Standards or accounting standards and which do not have public accountability"]
[null,"* Other for-profit private sector entities that are required only by their constituting document or another document to prepare financial statements that comply with Australian Accounting Standards (provided the relevant document was created or amended on or after 1 July 2021) and which do not have public accountability"]
[null,"* Not-for-profit private sector entities"]
[null,"* Public sector entities, whether for-profit or not-for-profit, other than Australian Government and State, Territory and Local Governments"]
[null,"* Other entities that elect to prepare financial statements that are, or are held out to be, general purpose financial statements, and chooses to apply AASB 1060."]
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[null,"PURPOSE"]
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[null,"The workbook summarises the presentation and disclosure requirements of AASB 1060 and other relevant Australian Accounting Standards on issue as of 16 May 2022 and as effective for annual reporting periods beginning on or after 1 July 2021.  The checklist also accommodates entities that wish to early adopt AASB 1060 prior to this date."]
[null,"Specifically, the checklist includes the presentation and disclosure requirements of:"]
[null,"* AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (March 2020)"]
[null,"* AASB 2020-7 Amendments to Australian Accounting Standards - Covid-19-Related Concessions: Tier 2 Disclosures (August 2020)"]
[null,"* AASB 2020-9 Amendments to Australian Accounting Standards - Tier 2 Disclosures: Interest Rate Benchmark Reform (Phase 2) and Other Amendments (December 2020)"]
[null,"* AASB 2021-1 Amendments to Australian Accounting Standards - Transition to Tier 2: Simplified Disclosures for Not-for-Profit Entities (March 2021)"]
[null,"* AASB 2022-2 Amendments to Australian Accounting Standards - Extending Transition Relief under AASB 1 (May 2022)"]
[null,"* AASB 2021-6 Amendments to Australian Accounting Standards - Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards (December 2021, effective for annual reporting periods beginning on or after 1 January 2023)."]
[null,"* AASB 1053 Application of Tiers of Australian Accounting Standards (as amended by AASB 2020-2 Amendments to Australian Accounting Standards - Removal of Special Purposes Financial Statements for Certain For-Profit Private Sector Entities (March 2020))"]
[null,"* AASB 5 Non-current Assets Held for Sale and Discontinued Operations, paragraphs 31, 32, 33A, 34, 36 and 37-40"]
[null,"* AASB 6 Exploration for and Evaluation of Mineral Resources, paragraphs 15-17"]
[null,"* AASB 15 Revenue from Contracts with Customers, paragraphs 105-109"]
[null,"* AASB 16 Leases, paragraphs 47-50 and 88"]
[null,"* AASB 112 Income Taxes, paragraphs 71-78"]
[null,"* AASB 119 Employee Benefits, paragraphs 131-134"]
[null,"* AASB 120 Accounting for Government Grants and Disclosure of Government Assistance, paragraphs 24-31"]
[null,"* AASB 132 Financial Instruments: Presentation"]
[null,"* AASB 1050 Administered Items, paragraphs 9-21 and 23-25"]
[null,"* AASB 1055 Budgetary Reporting, paragraphs 9-15"]
[null,"* Interpretation 17 Distributions of Non-cash Assets to Owners, paragraph 15."]
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[null,"USING THE WORKBOOK"]
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[null,"The workbook utilises tailoring questions that are presented at the top of each section of the checklist.  YOU MUST WORK THROUGH THE CHECKLIST FROM TOP TO BOTTOM AND ANSWER QUESTIONS AS YOU DO SO.  SUBSEQUENT QUESTIONS AND RESPONSES WILL BE AUTOMATICALLY TAILORED IN RESPONSE TO THE ANSWERS PROVIDED."]
[null,"Select \"Yes\" or \"No\" from the drop down box for each tailoring question.  This will then populate the subsequent questions to be answered.  Once the tailoring questions have been answered for each section, the individual checklist questions can then be completed for that section by selecting \"Yes\", \"No\" or \"N/A\" for each checklist question."]
[null,"Note that in some cases, answers earlier in the questionnaire will impact tailoring question or checklist questions in later sections.  In addition, the questions at the top of the checklist must be answered first, as these have pervasive impacts on the tailoring (e.g. answering \"Yes\" to whether the entity is a for-profit entity will automatically hide all not-for-profit tailoring questions and checklist questions throughout the checklist)."]
[null,"The checklist questions are colour coded to assist in completing the checklist and identifying non-compliance matters:"]
[null,"* Unanswered questions are shaded in grey, indicating that a response is required"]
[null,"* Questions answered with a \"Yes\" or \"N/A\" are not shaded"]
[null,"* Questions answered with a \"No\" are shaded in orange - these can then be quickly identified and summarised once the checklist is completed."]
[null,"Where considered necessary, the \"Comments\" column can be populated with additional information, e.g. a cross-reference to the relevant section of the financial statements being checked, or an explanation of why the user selected \"No\"."]
[null,"To assist in answering the checklist questions, additional guidance and explanation is provided in some sections.  These sections are shaded in light teal (in the same way as this text).  This text is intended to provide guidance and no specific answers are required to these sections when completing the checklist."]
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[null,"ABOUT DELOITTE"]
[]
[null,"Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities (collectively, the “Deloitte organisation”). DTTL (also referred to as “Deloitte Global”) and each of its member firms and related entities are legally separate and independent entities, which cannot obligate or bind each other in respect of third parties. DTTL and each DTTL member firm and related entity is liable only for its own acts and omissions, and not those of each other. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more."]
[null,"Deloitte is a leading global provider of audit and assurance, consulting, financial advisory, risk advisory, tax and related services. Our global network of member firms and related entities in more than 150 countries and territories (collectively, the “Deloitte organisation”) serves four out of five Fortune Global 500® companies. Learn how Deloitte’s approximately 312,000 people make an impact that matters at www.deloitte.com."]
[null,"Deloitte Asia Pacific Limited is a company limited by guarantee and a member firm of DTTL. Members of Deloitte Asia Pacific Limited and their related entities, each of which are separate and independent legal entities, provide services from more than 100 cities across the region, including Auckland, Bangkok, Beijing, Hanoi, Hong Kong, Jakarta, Kuala Lumpur, Manila, Melbourne, Osaka, Seoul, Shanghai, Singapore, Sydney, Taipei and Tokyo."]
[null,"The Australian partnership of Deloitte Touche Tohmatsu is a member of Deloitte Asia Pacific Limited and the Deloitte organisation. As one of Australia’s leading professional services firms, Deloitte Touche Tohmatsu and its affiliates provide audit, tax, consulting, risk advisory, and financial advisory services through approximately 8000 people across the country. Focused on the creation of value and growth, and known as an employer of choice for innovative human resources programs, we are dedicated to helping our clients and our people excel. For more information, please visit our web site at https://www2.deloitte.com/au/en.html."]

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["HS_Type","HS_Level","HS_HideLevel1","HS_Level2","HS_Level3","HS_Level4","HS_Level5","HS_Level6","HS_Level7","HS_Level8","Hidden","Hidden why?","Height adjustment","Reference","Requirements",null,null,null,"Yes/No/N/A","Comments"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"DO NOT EDIT THIS SPREADSHEET"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"This page is a summary of all of the tailoring questions arising from the 'AASB 1060 Checklist' tab to allow ease of review.  This tab has been locked and cannot be edited.  To answer the questions, please access the 'AASB 1060 Checklist' tab."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"General tailoring questions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Nature of the entity and reporting"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"Note that answering some of the following questions may cause a delay of up to 10-20 seconds while the checklist is tailored (due to the large number of entries impacted by the answers given)."]
[]
["TQ",6,null,null,null,null,null,"FPE",null,null,null,null,".",null,"Is the entity a for-profit entity?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K15=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S15)<2,\"Not answered\",'AASB 1060 Checklist'!S15))","v":"Not answered"}]
["TQS",2,null,"AusCF",null,null,null,"FPE",null,null,null,null,".",null,"-","Is the entity applying the Conceptual Framework for Financial Reporting?",null,null,{"$f":"IF('AASB 1060 Checklist'!K16=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S16)<2,\"Not answered\",'AASB 1060 Checklist'!S16))","v":"Not answered"}]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,null,null,"Guidance"]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,".","AASB 1060.7","AusCF paragraphs and footnotes included in AASB 1060 apply only to:"]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,".\n.\n.",null,"(a)","not-for-profit entities [which are required to apply the 'Framework for the Preparation and Presentation of Financial Statements' rather than the 'Conceptual Framework for Financial Reporting']; and"]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,".\n.",null,"(b)","for-profit entities that are not applying the Conceptual Framework for Financial Reporting (as identified in AASB 1048 'Interpretation of Standards') [such for-profit entities are rare]."]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,".\n.\n.\n.\n.",null,"Such entities are referred to as 'AusCF entities'.  For AusCF entities, the term 'reporting entity' is defined in AASB 1057 'Application of Australian Accounting Standards' and Statement of Accounting Concepts SAC 1 'Definition of the Reporting Entity' also applies.  For-profit entities applying the Conceptual Framework for Financial Reporting (as set out in paragraph Aus1.1 of the Conceptual Framework) cannot apply AusCF paragraphs or footnotes."]
["TQS",5,null,null,null,null,"FPE_PRIV","FPE",null,null,null,null,".",null,"-","Is the entity a private sector entity?",null,null,{"$f":"IF('AASB 1060 Checklist'!K22=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S22)<2,\"Not answered\",'AASB 1060 Checklist'!S22))","v":"Not answered"}]
["TQ",2,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".",null,"Does the entity have income arising from statutory requirements (such as taxes, rates and fines)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K23=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S23)<2,\"Not answered\",'AASB 1060 Checklist'!S23))","v":"Not answered"}]
["TQ",2,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".",null,"Is the entity a government department?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K24=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S24)<2,\"Not answered\",'AASB 1060 Checklist'!S24))","v":"Not answered"}]
["TQS",3,null,"GOVDEPT","GD_APPROP",null,null,"FPE_Y",null,null,null,null,".\n.",null,"-","Does the entity obtain part or all of their spending authority for the period from a parliamentary appropriation?",null,null,{"$f":"IF('AASB 1060 Checklist'!K25=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S25)<2,\"Not answered\",'AASB 1060 Checklist'!S25))","v":"Not answered"}]
["TQ",3,null,"GOVDEPT_Y","PUBSECT",null,null,"FPE_Y",null,null,null,null,".",null,"Is the entity a public sector entity?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K26=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S26)<2,\"Not answered\",'AASB 1060 Checklist'!S26))","v":"Not answered"}]
["TQS",4,null,"GOVDEPT_Y","PUBSECT","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.",null,"-","Does the entity obtain part or all of their spending authority for the period from a parliamentary appropriation?",null,null,{"$f":"IF('AASB 1060 Checklist'!K27=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S27)<2,\"Not answered\",'AASB 1060 Checklist'!S27))","v":"Not answered"}]
["TQ",2,null,"AASB1051",null,null,null,"FPE_Y",null,null,null,null,".",null,"Is the entity in the scope of AASB 1051 Land Under Roads?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K28=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S28)<2,\"Not answered\",'AASB 1060 Checklist'!S28))","v":"Not answered"}]
[null,null,null,"AASB1051",null,null,null,"FPE_Y",null,null,null,null,null,null,"Guidance"]
[null,null,null,"AASB1051",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1057.16","AASB 1051 applies to general purpose financial statements of local governments, government departments and whole of governments, and financial statements of General Government Sectors (GGSs)."]
["TQ",2,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"Is the entity in the scope of AASB 1055 Budgetary Reporting?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K31=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S31)<2,\"Not answered\",'AASB 1060 Checklist'!S31))","v":"Not answered"}]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,null,null,"Guidance"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1057.19","AASB 1055 applies to:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"(a)","whole of government general purpose financial statements of each government;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"(b)","financial statements of each government's General Government Sector (GGS);"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"(c)","general purpose financial statements of each not-for-profit reporting entity within the GGS;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"(d)","financial statements of each not-for-profit entity within the GGS that are, or are held out to be, general purpose financial statements."]
["TQ",1,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"Is the entity preparing consolidated financial statements?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K38=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S38)<2,\"Not answered\",'AASB 1060 Checklist'!S38))","v":"Not answered"}]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,null,null,"Guidance"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.","AASB 10.4","An entity that is a parent shall present consolidated financial statements. [AASB 10] applies to all entities, except as follows:"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.",null,"(a)","a parent need not present consolidated financial statements if it meets all the following conditions:"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"","(i)","it is a wholly-owned subsidiary or is a partially-owned subsidiary of another entity and all its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements;"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","its debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets);"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"","(iii)","it did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; and"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"","(iv)","its ultimate or any intermediate parent produces financial statements that are available for public use and comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with [AASB 10]."]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 10.Aus4.1","Notwithstanding paragraph 4(a)(iv) [of AASB 10], a parent that meets the criteria in paragraphs 4(a)(i), 4(a)(ii) and 4(a)(iii) [of AASB 10] need not present consolidated financial statements if its ultimate or any intermediate parent produces financial statements that are available for public use in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with [AASB 10] and:"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"(a)","the parent and its ultimate or intermediate parent are:"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"","(i)","both not-for-profit entities complying with Australian Accounting Standards; or"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"","(ii)","both entities complying with Australian Accounting Standards – Simplified Disclosures; or"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(b)","the parent is an entity complying with Australian Accounting Standards – Simplified Disclosures and its ultimate or intermediate parent is a not-for-profit entity complying with Australian Accounting Standards."]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 10.Aus4.2","Notwithstanding paragraphs 4(a) and Aus4.1 [of AASB 10], the ultimate Australian parent shall present consolidated financial statements that consolidate its investments in subsidiaries in accordance with [AASB 10] when the ultimate Australian parent is required by legislation to prepare financial statements that comply with Australian Accounting Standards or accounting standards, except if the ultimate Australian parent is required, in accordance with paragraph 31 of [AASB 10], to measure all of its subsidiaries at fair value through profit or loss."]
[null,null,"CONSOL","AusCF_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 10.AusCF4.2","Notwithstanding paragraphs 4(a), Aus4.1 and Aus4.2 [of AASB 10], in respect of AusCF entities, the ultimate Australian parent shall present consolidated financial statements that consolidate its investments in subsidiaries in accordance with [AASB 10] when either the parent or the group is a reporting entity or both the parent and the group are reporting entities, except if the ultimate Australian parent is required, in accordance with paragraph 31 of [AASB 10], to measure all of its subsidiaries at fair value through profit or loss."]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 10.AusCF4.2","A parent that is an investment entity shall not present consolidated financial statements if it is required, in accordance with paragraph 31 of [AASB 10], to measure all of its subsidiaries at fair value through profit or loss."]
["TQS",7,"CONSOL",null,null,null,null,null,"FOURCOLS",null,null,null,".\n.",null,"-","Is the entity also presenting separate financial statements of the parent entity together with the consolidated financial statements (\"four columns\")?",null,null,{"$f":"IF('AASB 1060 Checklist'!K54=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S54)<2,\"Not answered\",'AASB 1060 Checklist'!S54))","v":"Not answered"}]
["TQ",2,null,"TAX",null,null,null,null,null,null,null,null,".",null,"Is the entity subject to income tax (including income tax equivalents)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K55=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S55)<2,\"Not answered\",'AASB 1060 Checklist'!S55))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Application of AASB 1060"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
[null,1,"FTA",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"NOTE: Additional information about the transition to AASB 1060 'General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Entities' can be found on the \"Transition flowchart\" tab"]
[]
["TQ",1,"FTA",null,null,null,null,null,null,null,null,null,".\n.",null,"Is this period the first time the entity has applied AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K64=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S64)<2,\"Not answered\",'AASB 1060 Checklist'!S64))","v":"Not answered"}]
["TQS",2,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.",null,"-","Has the entity applied AASB 1 First-time Adoption of Australian Accounting Standards on transition to Australian Accounting Standards - Simplified Disclosures?",null,null,{"$f":"IF('AASB 1060 Checklist'!K65=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S65)<2,\"Not answered\",'AASB 1060 Checklist'!S65))","v":"Not answered"}]
["TQS",4,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.",null,null,"-","Is the entity applying paragraph 18A(a) or 18A(b) of AASB 1053 Application of Tiers of Australian Accounting Standards on transition?",null,{"$f":"IF('AASB 1060 Checklist'!K66=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S66)<2,\"Not answered\",'AASB 1060 Checklist'!S66))","v":"Not answered"}]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".",null,"Guidance"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".","AASB 1053.18A","AASB 1053.18A(a) and 18A(b) apply where:"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.",null,"(1)","The entity's most recent previous financial statements were in the form of special purpose financial statements"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".",null,"(2)","Those special purpose financial statements either:"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.\n.\n.",null,null,"-","Did not apply, or only selectively applied, applicable recognition and measurement requirements of Australian Accounting Standards (including if a parent entity, where consolidated financial statements prepared in accordance with AASB 10 'Consolidated Financial Statements' were not presented , unless exempt), or"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.",null,null,"-","Did not present consolidated financial statements, on the basis that neither the parent nor the group was a reporting entity."]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1053.18D","(Paragraph 18D explains that paragraph 18A(a) addresses where an entity has not applied, or only selectively applied, applicable recognition and measurement requirements, rather than whether the entity had made an explicit and unreserved statement of compliance with such requirements. As such, if an entity becomes aware it had claimed compliance with applicable recognition and measurement requirements of Australian Accounting Standards in error in its most recent previous special purpose financial statements, the entity applies paragraph 18A(a).  In other words, if an error in discovered in the prior period special purpose financial statements, the entity falls within the scope of paragraph 18A(a).)"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.\n.\n.","AASB 1053.18A","Where AASB 1053.18A(a) or 18A(b) is being applied, the entity has a choice of applying all the relevant requirements of AASB 1 'First-time Adoption of Australian Accounting Standards' or applying Tier 2 reporting requirements directly using the requirements in AASB 108 'Accounting Policies, Changes in Estimates and Errors'."]
["TQS",8,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.","AASB 1053.20A",null,"-","Is the entity applying paragraph 20A of AASB 1053 Application of Tiers of Australian Accounting Standards on transition?",null,{"$f":"IF('AASB 1060 Checklist'!K75=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S75)<2,\"Not answered\",'AASB 1060 Checklist'!S75))","v":"Not answered"}]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".",null,"Guidance"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".","AASB 1053.20A","AASB 1053.20A applies to a for-profit private sector entity that meets all of the following criteria:"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.\n.",null,"(a)","The entity prepared its most recent previous annual financial statements in compliance with Tier 2 reporting requirements, including an explicit and unreserved statement of compliance with Tier 2 reporting requirements"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.",null,"(b)","The entity did not present consolidated financial statements, on the basis that neither the parent nor the group was a reporting entity (as defined in AASB 1057)"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.",null,"(c)","The entity is preparing consolidated financial statements for the first time in compliance with Tier 2 - Simplified Disclosures."]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.\n.\n.","AASB 1053.20A","Where AASB 1053.20A applies, the entity has a choice of applying all the relevant requirements of AASB 1 'First-time Adoption of Australian Accounting Standards' or applying Tier 2 reporting requirements directly using the requirements in AASB 108 'Accounting Policies, Changes in Estimates and Errors'."]
["TQS",7,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.",null,"-","Is the entity applying paragraph 18A(a) or 18A(b) of AASB 1053 Application of Tiers of Australian Accounting Standards on transition and choosing to apply AASB 108 Accounting Policies, Changes in Estimates and Errors?",null,null,{"$f":"IF('AASB 1060 Checklist'!K82=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S82)<2,\"Not answered\",'AASB 1060 Checklist'!S82))","v":"Not answered"}]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".",null,"Guidance"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".","AASB 1053.18A","AASB 1053.18A(a) and 18A(b) apply where:"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.",null,"(1)","the entity's most recent previous financial statements were in the form of special purpose financial statements"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".",null,"(2)","those special purpose financial statements either:"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.",null,null,"-","Did not apply, or only selectively applied, applicable recognition and measurement requirements of Australian Accounting Standards (including if a parent entity, where consolidated financial statements prepared in accordance with AASB 10 'Consolidated Financial Statements' were not presented , unless exempt), or"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.",null,null,"-","Did not present consolidated financial statements, on the basis that neither the parent nor the group was a reporting entity."]
[null,null,null,"FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1053.18D","(Paragraph 18D explains that paragraph 18A(a) addresses where an entity has not applied, or only selectively applied, applicable recognition and measurement requirements, rather than whether the entity had made an explicit and unreserved statement of compliance with such requirements. As such, if an entity becomes aware it had claimed compliance with applicable recognition and measurement requirements of Australian Accounting Standards in error in its most recent previous special purpose financial statements, the entity applies paragraph 18A(a).  In other words, if an error in discovered in the prior period special purpose financial statements, the entity falls within the scope of paragraph 18A(a).)"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.18A","Where AASB 1053.18A(a) or 18A(b) is being applied, the entity has a choice of applying all the relevant requirements of AASB 1 'First-time Adoption of Australian Accounting Standards' or applying Tier 2 reporting requirements directly using the requirements in AASB 108 'Accounting Policies, Changes in Estimates and Errors'."]
["TQS",4,"FTA",null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1053.213","-","Has the entity experienced extreme difficulties in complying with the requirements of certain Australian Accounting Standards due to information deficiencies that have caused the entity to state non-compliance with previous GAAP?",null,null,{"$f":"IF('AASB 1060 Checklist'!K91=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S91)<2,\"Not answered\",'AASB 1060 Checklist'!S91))","v":"Not answered"}]
["TQ",3,"FTA",null,"FTA_EARLY",null,null,null,null,null,null,null,".\n.",null,"Is the entity electing to apply AASB 1060 to periods beginning before 1 July 2021 (i.e. early application)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K92=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S92)<2,\"Not answered\",'AASB 1060 Checklist'!S92))","v":"Not answered"}]
["TQS",4,"FTA",null,"FTA_EARLY","FTA_EARLY_NOC",null,null,null,null,null,null,".\n.",null,"-","Has the entity chosen not to present comparative information in the notes where the entity did not disclose the comparative information in its most recent previous financial statements?",null,null,{"$f":"IF('AASB 1060 Checklist'!K93=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S93)<2,\"Not answered\",'AASB 1060 Checklist'!S93))","v":"Not answered"}]
["TQS",5,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1",null,null,".\n.",null,"-","Has the entity elected not to restate comparative information in its first Australian-Accounting-Standards reporting period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K94=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S94)<2,\"Not answered\",'AASB 1060 Checklist'!S94))","v":"Not answered"}]
["TQ",4,"FTA",null,"FTA_EARLY_Y","FTA_2022",null,null,null,null,null,null,".",null,"Is the entity applying AASB 1060 for the first time for a period beginning before 1 July 2022?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K95=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S95)<2,\"Not answered\",'AASB 1060 Checklist'!S95))","v":"Not answered"}]
["TQ",2,"FTA","FTA_NOSTAT",null,null,null,null,null,null,null,null,".",null,"Did the entity present financial statements for previous periods?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K96=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S96)<2,\"Not answered\",'AASB 1060 Checklist'!S96))","v":"Not answered"}]
["TQ",1,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"Is the entity resuming the application of Tier 2 reporting requirements (whether after previously applying Reduced Disclosure Requirements or Simplified Disclosures in any period prior to the immediately preceding period)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K97=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S97)<2,\"Not answered\",'AASB 1060 Checklist'!S97))","v":"Not answered"}]
["TQ",2,"FTA_RESUME","FTA_TIER1",null,null,null,null,null,null,null,null,null,null,"-","Is the entity transitioning from Tier 1 to Tier 2?",null,null,{"$f":"IF('AASB 1060 Checklist'!K98=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S98)<2,\"Not answered\",'AASB 1060 Checklist'!S98))","v":"Not answered"}]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,null,null,"-","Did the entity's most recent previous annual financial statements:",null,null,{"$f":"IF('AASB 1060 Checklist'!K99=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S99)<2,\"Not answered\",'AASB 1060 Checklist'!S99))","v":"Not answered"}]
["TQS",2,"FTA_RESUME","FTA_RESUME_SC",null,null,null,null,null,null,null,null,".\n.",null,null,"-","Contain an explicit and unreserved statement of compliance with Australian Accounting Standards - Simplified Disclosures?",null,{"$f":"IF('AASB 1060 Checklist'!K100=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S100)<2,\"Not answered\",'AASB 1060 Checklist'!S100))","v":"Not answered"}]
["TQS",3,"FTA_RESUME","FTA_RESUME_SC_Y","FTA_RESUME_RM",null,null,null,null,null,null,null,".\n.",null,null,"-","Apply all applicable recognition and measurement requirements of Australian Accounting Standards?",null,{"$f":"IF('AASB 1060 Checklist'!K101=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S101)<2,\"Not answered\",'AASB 1060 Checklist'!S101))","v":"Not answered"}]
["TQ",7,null,null,null,null,null,null,"AASB2021_6",null,null,null,".\n.",null,"Is the entity applying AASB 2021-6 Amendments to Australian Accounting Standards - Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards in the current period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K102=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S102)<2,\"Not answered\",'AASB 1060 Checklist'!S102))","v":"Not answered"}]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".",null,"Guidance"]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".\n.\n.","AASB 2021-6.3","AASB 2021-6 includes amendments to AASB 1060 that apply to annual periods beginning on or after 1 January 2023, with early application permitted.  The amendments require the disclosure of material accounting policy information, rather than significant accounting policies."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scope   "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1060.3","AASB 1060 applies to all entities that elect to apply Tier 2: Australian Accounting Standards - Simplified Disclosures under AASB 1053 Application of Tiers of Australian Accounting Standards, including those that present consolidated financial statements in accordance with AASB 10 Consolidated Financial Statements and those that present separate financial statements in accordance with AASB 127 Separate Financial Statements.  However, AASB 1060 does not apply to the structure and content of condensed interim financial statements prepared in accordance with AASB 134 Interim Financial Reporting."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.4","Entities applying AASB 1060 are required to apply all the recognition and measurement requirements in Australian Accounting Standards and apply AASB 1060 in relation to disclosure only."]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.5","AASB 1060 users terminology that is suitable for profit-oriented entities, including public sector business entities.  If entities with not-for-profit activities in the private sector or the public sector apply AASB 1060, they may need to amend the descriptions used for particular line items in the financial statements and the for the financial statements themselves."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.6","Entities that do not have equity as defined in AASB 132 Financial Instruments: Presentation (e.g. some mutual funds) and entities whose share capital is not equity (e.g. some co-operative entities) may need to adapt the financial statement presentation of members' or unitholders' interests."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Financial Statement Presentation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scope   "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.8","This section explains fair presentation of financial statements, what compliance with Australian Accounting Standards, including this Standard, requires and what a complete set of financial statements is. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.9","Financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the Conceptual Framework for Financial Reporting: "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(a)","The application of the recognition and measurement requirements in Australian Accounting Standards and the disclosures in this Standard, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of Tier 2 entities"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(b)","As explained in paragraph 13 of AASB 1053 Application of Tiers of Australian Accounting Standards, AASB 1060 does not apply to an entity with public accountability."]
[null,null,null,"AusCF_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.AusCF9","Notwithstanding paragraph 9, in respect of AusCF entities, financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the Framework for the Preparation and Presentation of Financial Statements:"]
[null,null,null,"AusCF_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(a)","The application of the recognition and measurement requirements in Australian Accounting Standards and the disclosures in this Standard, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of Tier 2 entities."]
[null,null,null,"AusCF_Y",null,null,null,null,null,null,null,null,".\n.",null,"(b)","As explained in paragraph 13 of AASB 1053, this Standard does not apply to an entity with public accountability."]
[null,null,null,"AusCF_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"The additional disclosures referred to in (a) are necessary when compliance with the specific requirements in this Standard is insufficient to enable users to understand the effect of particular transactions, other events and conditions on the entity’s financial position and financial performance"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"Compliance with Australian Accounting Standards – Simplified Disclosures   "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.10","An entity whose financial statements comply with the recognition and measurement requirements in Australian Accounting Standards, the presentation requirements in those Standards as modified by this Standard, and the disclosure requirements in this Standard shall make an explicit and unreserved statement of such compliance in the notes. Financial statements shall not be described as complying with Australian Accounting Standards – Simplified Disclosures unless they comply with all of these requirements.",null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.11","An entity shall disclose in the notes:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(a)","the statutory basis or other reporting framework, if any, under which the financial statements are prepared; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(b)","whether, for the purposes of preparing the financial statements, it is a for-profit or not-for-profit entity."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.12","Entities applying Australian Accounting Standards – Simplified Disclosures shall not depart from a requirement in an Australian Accounting Standard, including AASB 1060."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1060.13","In the extremely rare circumstances when management concludes that compliance with a recognition and measurement requirement in an Australian Accounting Standard, or a presentation and disclosure requirement in this Standard, would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, but the relevant regulatory framework prohibits departure from the requirement, the entity shall, to the maximum extent possible, reduce the perceived misleading aspects of compliance by disclosing the following"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.13(a)","(a)","the title of the Australian Accounting Standard in question, the nature of the requirement and the reason why management has concluded that complying with that requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework for Financial Reporting; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.13(b)","(b)","for each period presented, the adjustments to each item in the financial statements that management has concluded would be necessary to achieve a fair presentation."]
[null,null,null,"AusCF",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1060.AusCF13","Notwithstanding paragraph 13, in respect of AusCF entities, in the extremely rare circumstances when management concludes that compliance with a recognition and measurement requirement in an Australian Accounting  Standard,  or  a  presentation  and  disclosure  requirement  in  this  Standard,  would be so misleading that it would conflict with the objective of financial statements set out in the Framework for the  Preparation  and  Presentation  of  Financial  Statements, but  the  relevant  regulatory  framework prohibits departure from the requirement, the entity shall, to the maximum extent possible, reduce the perceived misleading aspects of compliance by disclosing the following:"]
[null,null,null,"AusCF",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.AusCF13(a)","(a)","the title of the Australian Accounting Standard in question, the nature of the requirement and the reason why management has concluded that complying with that requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Framework for the Preparation and Presentation of Financial Statements; and"]
[null,null,null,"AusCF",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.AusCF13(b)","(b)","for each period presented, the adjustments to each item in the financial statements that management has concluded would be necessary to achieve a fair presentation."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Going concern  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.14","When preparing financial statements, the management of an entity using Australian Accounting Standards –  Simplified Disclosures shall make an assessment of the entity’s ability to continue as a going concern. An entity is a going concern unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. In assessing whether the going concern assumption is appropriate, management takes into account all available information about the future, which is at least, but is not limited to, twelve months from the reporting date."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"GC",null,null,null,null,null,null,null,null,".\n.",null,"Are there material uncertainties related to events or conditions that cast significant doubt upon the entity's ability to continue as a going concern?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K142=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S142)<2,\"Not answered\",'AASB 1060 Checklist'!S142))","v":"Not answered"}]
["TQS",3,null,"GC","GCB",null,null,null,null,null,null,null,".",null,"-","Are the financial statements prepared on the going concern basis?",null,null,{"$f":"IF('AASB 1060 Checklist'!K143=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S143)<2,\"Not answered\",'AASB 1060 Checklist'!S143))","v":"Not answered"}]
[]
[]
[null,null,null,"GC",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.15","When management is aware, in making its assessment, of material uncertainties related to events or conditions that cast significant doubt upon the entity’s ability to continue as a going concern, the entity shall disclose those uncertainties."]
[null,null,null,"GC","GCB_Y",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.15","When an entity does not prepare financial statements on a going concern basis, it shall disclose that fact, together with the basis on which it prepared the financial statements and the reason why the entity is not regarded as a going concern."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Frequency of reporting  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".",null,"Has the entity's reporting period changed (e.g. from a June year end to a December year end)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K152=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S152)<2,\"Not answered\",'AASB 1060 Checklist'!S152))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.16","An entity shall present a complete set of financial statements (including comparative information – see paragraph 20) at least annually."]
[null,null,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".\n.",null,"When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following:"]
[null,null,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".","AASB 1060.16(a)","(a)","that fact;"]
[null,null,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".","AASB 1060.16(b)","(b)","the reason for using a longer or shorter period; and"]
[null,null,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.16(c)","(c)","the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Consistency of presentation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"RECLASS",null,null,null,null,null,null,null,null,".",null,"Has presentation or classification of items in the financial statements been changed?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K164=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S164)<2,\"Not answered\",'AASB 1060 Checklist'!S164))","v":"Not answered"}]
["TQS",3,null,"RECLASS","RECLASS_NP",null,null,null,null,null,null,null,".",null,"-","Is it impracticable to reclassify comparative amounts?",null,null,{"$f":"IF('AASB 1060 Checklist'!K165=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S165)<2,\"Not answered\",'AASB 1060 Checklist'!S165))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.17","An entity shall retain the presentation and classification of items in the financial statements from one period to the next unless:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.17(a)","(a)","it is apparent, following a significant change in the nature of the entity’s operations or a review of its financial statements, that another presentation or classification would be more appropriate having regard to the criteria for the selection and application of accounting policies in AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"AASB 1060.17(b)","(b)","Australian Accounting Standards – Simplified Disclosures require a change in presentation."]
[null,null,null,"RECLASS",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.18","When the presentation or classification of items in the financial statements is changed, an entity shall reclassify comparative amounts unless the reclassification is impracticable. When comparative amounts are reclassified, an entity shall disclose the following:  "]
[null,null,null,"RECLASS",null,null,null,null,null,null,null,null,".","AASB 1060.18(a)","(a)","the nature of the reclassification;"]
[null,null,null,"RECLASS",null,null,null,null,null,null,null,null,".","AASB 1060.18(b)","(b)","the amount of each item or class of items that is reclassified; and"]
[null,null,null,"RECLASS",null,null,null,null,null,null,null,null,".","AASB 1060.18(c)","(c)","the reason for the reclassification."]
[null,null,null,"RECLASS","RECLASS_NP",null,null,null,null,null,null,null,".\n.","AASB 1060.19","If it is impracticable to reclassify comparative amounts, an entity shall disclose why reclassification was not practicable."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Comparative information  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.20","Except when AASB 1060 permits or requires otherwise, an entity shall disclose comparative information in respect of the previous comparable period for all amounts presented in the current period’s financial statements. An entity shall include comparative information for narrative and descriptive information when it is relevant to an understanding of the current period’s financial statements."]
[null,null,"FTA",null,"FTA_EARLY","FTA_EARLY_NOC",null,null,null,null,null,null,".\n.",null,"Relief from presenting comparative information not previously disclosed in the notes"]
[null,null,"FTA",null,"FTA_EARLY","FTA_EARLY_NOC",null,null,null,null,null,null,".\n.\n.\n.","AASB 1053.E4","Notwithstanding AASB 1060 paragraph 20, entities that elect to apply AASB 1060 to periods beginning before 1 July 2021 (i.e. early application) need not present comparative information in the notes if the entity did not disclose the comparable information in its most recent previous financial statements."]
[null,null,"FTA",null,"FTA_EARLY",null,"FTA_EARLY_COMP","FPE",null,"FTA_20A_AASB1_Y",null,null,".\n.",null,"Relief from restating comparative information for certain for-profit private sector entities"]
[null,null,"FTA",null,"FTA_EARLY",null,"FTA_EARLY_COMP","FPE",null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E5","Paragraph E6 of AASB 1053 Application of Tiers of Australian Accounting Standards applies to a for-profit private sector entity that elects to apply AASB 1060 to periods beginning before 1 July 2021 (i.e. early application) and also applies AASB 1 in preparing its first Australian-Accounting-Standards financial statements (Tier 2) for the period."]
[null,null,"FTA",null,"FTA_EARLY",null,"FTA_EARLY_COMP","FPE",null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1053.E6","Notwithstanding AASB 1 paragraph 7, comparative information need not be restated in the entity’s first Australian-Accounting-Standards financial statements (Tier 2). Under this approach, references to the ‘date of transition to Australian Accounting Standards’ in AASB 1 shall mean the beginning of the first Australian -Accounting-Standards reporting period. Consequently, consistent with AASB 1 paragraph 11, the entity shall recognise adjustments arising from any differences between the carrying amounts in its previous special purpose financial statements and its opening carrying amounts based on the retrospective application of Australian Accounting Standards directly in retained earnings (or, if appropriate, another category of equity) at the beginning of the first Australian-Accounting-Standards reporting period."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Materiality and aggregation  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",".","An entity shall present separately each material class of similar items. An entity shall present separately items of a dissimilar nature or function unless they are immaterial."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",".","An entity shall present separately each material class of similar items. An entity shall present separately items of a dissimilar nature or function unless they are immaterial."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.22","Information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.23","This Standard specifies information that is required to be included in the financial statements, which include the notes. An entity need not provide a specific disclosure if the information resulting from that disclosure is not material. This is the case even if this Standard contains a list of specific requirements or describes them as minimum requirements."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Offsetting  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.24","An entity shall not offset assets and liabilities or income and expenses, unless required or permitted by an Australian Accounting Standard. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Complete set of financial statements  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"SIRE",null,null,null,null,null,null,null,null,".\n.\n.",null,"Are the only changes in equity during the periods for which financial statements are presented from profit or loss, payment of dividends, corrections of prior period errors and changes in accounting policy?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K194=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S194)<2,\"Not answered\",'AASB 1060 Checklist'!S194))","v":"Not answered"}]
["TQS",3,null,"SIRE","SIREE",null,null,null,null,null,null,null,".\n.",null,"-","Has the entity chosen to present a single statement of income and retained earnings (instead of a separate statement of comprehensive income and a statement of changes in equity)?",null,null,{"$f":"IF('AASB 1060 Checklist'!K195=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S195)<2,\"Not answered\",'AASB 1060 Checklist'!S195))","v":"Not answered"}]
["TQ",4,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.",null,"Has the entity elected to present a single statement of profit or loss and other comprehensive income?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K196=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S196)<2,\"Not answered\",'AASB 1060 Checklist'!S196))","v":"Not answered"}]
["TQ",4,null,null,null,"NOOCI",null,null,null,null,null,null,".",null,"Does the entity have items of other comprehensive income other than profit or loss?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K197=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S197)<2,\"Not answered\",'AASB 1060 Checklist'!S197))","v":"Not answered"}]
["TQ",4,null,null,null,"TITLES",null,null,null,null,null,null,".",null,"Does the entity wish to use titles for the financial statements other than those used in AASB 1060?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K198=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S198)<2,\"Not answered\",'AASB 1060 Checklist'!S198))","v":"Not answered"}]
["TQ",1,"ERROR",null,null,null,null,null,null,null,null,null,".",null,"Has the entity had a correction of an error during the period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K199=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S199)<2,\"Not answered\",'AASB 1060 Checklist'!S199))","v":"Not answered"}]
["TQ",2,null,"POLICYCHANGE",null,null,null,null,null,null,null,null,".",null,"Has the entity had a change in accounting policy during the period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K200=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S200)<2,\"Not answered\",'AASB 1060 Checklist'!S200))","v":"Not answered"}]
["TQS",3,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.",null,"-","Has a change in policy resulted from the initial application of an Australian Accounting Standard?",null,null,{"$f":"IF('AASB 1060 Checklist'!K201=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S201)<2,\"Not answered\",'AASB 1060 Checklist'!S201))","v":"Not answered"}]
["TQS",4,null,"POLICYCHANGE","POLICYAAS","POLICYIBOR2",null,null,null,null,null,null,".\n.","AASB 1060.107A","-","Is this the first reporting period in which the entity has applied AASB 2020-8 Amendments to Australian Accounting Standards - Interest Rate Benchmark Reform - Phase 2?",null,null,{"$f":"IF('AASB 1060 Checklist'!K202=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S202)<2,\"Not answered\",'AASB 1060 Checklist'!S202))","v":"Not answered"}]
["TQS",3,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"-","Has a change in policy resulted from a voluntary change in accounting policy?",null,null,{"$f":"IF('AASB 1060 Checklist'!K203=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S203)<2,\"Not answered\",'AASB 1060 Checklist'!S203))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.25","A complete set of financial statements of an entity shall include all of the following: "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.25(a)","(a)","a statement of financial position as at the reporting date;"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.25(b)","(b)","either:"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.25(b)(i)","","(i)","a single statement of profit or loss and other comprehensive income for the reporting period displaying all items of income and expense recognised during the period including those items recognised in determining profit or loss (which is a subtotal in the statement of comprehensive income) and items of other comprehensive income; or"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.25(b)(ii)","","(ii)","a separate statement of profit or loss and a separate statement of comprehensive income. If an entity chooses to present both a statement of profit or loss and a statement of comprehensive income, the statement of comprehensive income begins with profit or loss and then displays the items of other comprehensive income;"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.25(c)","(c)","a statement of changes in equity for the reporting period;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.25(d)","(d)","a statement of cash flows for the reporting period; and"]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".","AASB 1060.25(e)","(e)","notes, comprising material accounting policy information and other explanatory information."]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.25(e)","(e)","notes, comprising significant accounting policies and other explanatory information."]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.26","If the only changes to equity during the periods for which financial statements are presented arise from profit or loss, payment of dividends, corrections of prior period errors, and changes in accounting policy, the entity may present a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity (see paragraph 62). "]
[null,null,null,null,null,"NOOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.27","If an entity has no items of other comprehensive income in any of the periods for which financial statements are presented, it may present only a statement of profit or loss or it may present a statement of comprehensive income in which the ‘bottom line’ is labelled ‘profit or loss’"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.28","Because paragraph 20 requires comparative amounts in respect of the previous period for all amounts presented in the financial statements, a complete set of financial statements means that an entity shall present, as a minimum, two of each of the required financial statements and related notes. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.29","In a complete set of financial statements, an entity shall present each financial statement with equal prominence. "]
[null,null,null,null,null,"TITLES",null,null,null,null,null,null,".\n.","AASB 1060.30","An entity may use titles for the financial statements other than those used in AASB 1060 as long as they are not misleading."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Identification of the financial statements  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.31","An entity shall clearly identify each of the financial statements and the notes and distinguish them from other information in the same document. In addition, an entity shall display the following information prominently and repeat it when necessary for an understanding of the information presented:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.31(a)","(a)","the name of the reporting entity and any change in its name since the end of the preceding reporting period;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.31(b)","(b)","whether the financial statements cover the individual entity or a group of entities;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.31(c)","(c)","the date of the end of the reporting period and the period covered by the financial statements;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.31(d)","(d)","the presentation currency, as defined in AASB 121 The Effects of Changes in Foreign Exchange Rates;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.31(e)","(e)","the level of rounding, if any, used in presenting amounts in the financial statements."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.32","An entity shall disclose the following, if not disclosed elsewhere in information published with the financial  statements"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.32(a)","(a)","the domicile and legal form of the entity, its country of incorporation and the address of its registered office or principal place of business, if different from the registered office); and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.32(b)","(b)","a description of the nature of the entity’s operations and its principal activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Discontinued operations and assets held for sale"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",4,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".",null,"Does the entities have any discontinued operations?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K234=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S234)<2,\"Not answered\",'AASB 1060 Checklist'!S234))","v":"Not answered"}]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,". \n.\n.\n.","AASB 5.31","A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.  In other words, a component of an entity will have been a cash-generating unit or a group of cash-generating units while being held for use.",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K235=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S235)<2,\"Not answered\",'AASB 1060 Checklist'!S235))","v":"Not answered"}]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,". \n.","AASB 5.32","A discontinued operation is a component of an entity that either has been disposed of, or is classified as held for sale, and:",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K236=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S236)<2,\"Not answered\",'AASB 1060 Checklist'!S236))","v":"Not answered"}]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".",null,"(a)","represents a separate major line of business or geographical area of operations",null,null,{"$f":"IF('AASB 1060 Checklist'!K237=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S237)<2,\"Not answered\",'AASB 1060 Checklist'!S237))","v":"Not answered"}]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.",null,"(b)","is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or",null,null,{"$f":"IF('AASB 1060 Checklist'!K238=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S238)<2,\"Not answered\",'AASB 1060 Checklist'!S238))","v":"Not answered"}]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".",null,"(c)","is a subsidiary acquired exclusively with a view to resale.",null,null,{"$f":"IF('AASB 1060 Checklist'!K239=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S239)<2,\"Not answered\",'AASB 1060 Checklist'!S239))","v":"Not answered"}]
["TQ",4,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.",null,"Does the entity have assets held for sale or assets included in disposal groups classified as held for sale at the end of the reporting period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K240=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S240)<2,\"Not answered\",'AASB 1060 Checklist'!S240))","v":"Not answered"}]
["TQ",4,"CONSOL",null,null,"NCI",null,null,null,null,null,null,".\n.",null,"Did the entity have any non-controlling interests (NCI) during the periods for which financial statements are presented?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K241=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S241)<2,\"Not answered\",'AASB 1060 Checklist'!S241))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,null,null,"Presenting discontinued operations"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.\n.","AASB 5.33A","If an entity presents the items of profit or loss in a separate statement as described in paragraph 10A of AASB 101, a section identified as relating to discontinued operations is presented in that statement."]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.\n.","AASB 5.34","An entity shall re-present the disclosures in paragraph 33 for prior periods presented in the financial\nstatements so that the disclosures relate to all operations that have been discontinued by the end of the reporting period for the latest period presented. "]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.\n.\n.","AASB 5.36","If an entity ceases to classify a component of an entity as held for sale, the results of operations of the component previously presented in discontinued operations in accordance with paragraphs 33–35 shall be reclassified and included in income from continuing operations for all periods presented. The amounts for prior periods shall be described as having been re-presented."]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,null,null,"Gains or losses relating to continuing operations"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.\n.","AASB 5.37","Any gain or loss on the remeasurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation shall be included in profit or loss from continuing operations."]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,null,null,"Presentation of a non-current asset or disposal group classified as held for sale"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 5.38","An entity shall present a non-current asset classified as held for sale and the assets of a disposal group classified as held for sale separately from other assets in the statement of financial position. The liabilities of a disposal group classified as held for sale shall be presented separately from other liabilities in the statement of financial position. Those assets and liabilities shall not be offset and presented as a single amount. The major classes of assets and liabilities classified as held for sale shall be separately disclosed either in the statement of financial position or in the notes, except as permitted by paragraph 39. An entity shall present separately any cumulative income or expense recognised in other comprehensive income relating to a non-current asset (or disposal group) classified as held for sale."]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.","AASB 5.39","If the disposal group is a newly acquired subsidiary that meets the criteria to be classified as held for sale on acquisition (see paragraph 11), disclosure of the major classes of assets and liabilities is not required. "]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.\n.","AASB 5.40","An entity shall not reclassify or re-present amounts presented for non-current assets or for the assets and liabilities of disposal groups classified as held for sale in the statements of financial position for prior periods to reflect the classification in the statement of financial position for the latest period presented."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presentation of information not required by this Standard "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.33","This Standard does not address presentation of segment information (AASB 8 Operating Segments), earnings per share (AASB 133 Earnings per Share), or interim financial reports (AASB 134 Interim Financial Reports). An entity making such disclosures shall apply the relevant Standards in preparing and presenting the information. "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Statement of financial position"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",4,"CONSOL",null,null,"NCI",null,null,null,null,null,null,".\n.",null,"Did the entity have any non-controlling interests (NCI) during the periods for which financial statements are presented?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K261=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S261)<2,\"Not answered\",'AASB 1060 Checklist'!S261))","v":"Not answered"}]
["TQ",4,null,null,null,"CAPITAL",null,null,null,null,null,null,".",null,"Does the entity have share capital?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K262=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S262)<2,\"Not answered\",'AASB 1060 Checklist'!S262))","v":"Not answered"}]
[null,null,null,null,null,"CAPITAL_Y",null,null,null,null,null,null,null,null,"Entities that may not have share capital include trusts and partnerships"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.34","This section sets out the information that is to be presented in a statement of financial position and how to present it. The statement of financial position (sometimes called the balance sheet) presents an entity’s assets, liabilities and equity as of a specific date – the end of the reporting period. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Information to be presented in the statement of financial position  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.35","As a minimum, the statement of financial position shall include line items that present the following amounts:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(a)","(a)","cash and cash equivalents;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(b)","(b)","trade and other receivables;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(c)","(c)","financial assets (excluding amounts shown under (a), (b), (i) and (j));"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(d)","(d)","inventories;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(e)","(e)","property, plant and equipment;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(f)","(f)","investment property;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(g)","(g)","intangible assets;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(h)","(h)","biological assets;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(i)","(i)","investments in associates;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(j)","(j)","investments in joint ventures;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(k)","(k)","trade and other payables;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(l)","(l)","financial liabilities (excluding amounts shown under (k) and (o));"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(m)","(m)","liabilities and assets for current tax;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(n)","(n)","deferred tax liabilities and deferred tax assets (these shall always be classified as non-current);"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(o)","(o)","provisions;"]
[null,null,"CONSOL",null,null,"NCI",null,null,null,null,null,null,".\n.","AASB 1060.35(p)","(p)","non-controlling interests, presented within equity separately from the equity attributable to the owners of the parent"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(q)","(q)","equity attributable to the owners of the parent;"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.","AASB 1060.35(r)","(r)","the total of assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations; and"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".","AASB 1060.35(s)","(s)","liabilities included in disposal groups classified as held for sale in accordance with AASB 5."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.36","An entity shall present additional line items, headings and subtotals in the statement of financial position when such presentation is relevant to an understanding of the entity’s financial position. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Current/non-current distinction  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.37","An entity shall present current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position in accordance with paragraphs 38–41, except when a presentation based on liquidity provides information that is reliable and more relevant. When that exception applies, all assets and liabilities shall be presented in order of approximate liquidity (ascending or descending). "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Current assets  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.38","An entity shall classify an asset as current when:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.38(a)","(a)","it expects to realise the asset, or intends to sell or consume it, in the entity’s normal operating cycle;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.38(b)","(b)","it holds the asset primarily for the purpose of trading;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.38(c)","(c)","it expects to realise the asset within twelve months after the reporting date; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.38(d)","(d)","the asset is cash or a cash equivalent, unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.39","An entity shall classify all other assets as non-current. When the entity’s normal operating cycle is not clearly identifiable, its duration is assumed to be twelve months. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Current liabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.40","An entity shall classify a liability as current when:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.40(a)","(a)","it expects to settle the liability in the entity’s normal operating cycle;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.40(b)","(b)","it holds the liability primarily for the purpose of trading;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.40(c)","(c)","the liability is due to be settled within twelve months after the reporting date; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.40(d)","(d)","the entity does not have an unconditional right to defer settlement of the liability for at least twelve months after reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification."]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.41","An entity shall classify all other liabilities as non-current. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"Sequencing of items and format of items in the statement of financial position "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.42","This Standard does not prescribe the sequence or format in which items are to be presented. Paragraph 35 simply provides a list of items that are sufficiently different in nature or function to warrant separate presentation in the statement of financial position. In addition:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.42(a)","(a)","line items are included when the size, nature or function of an item or aggregation of similar items is such that separate presentation is relevant to an understanding of the entity’s financial position; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.42(b)","(b)","the descriptions used and the sequencing of items or aggregation of similar items may be amended according to the nature of the entity and its transactions, to provide information that is relevant to an understanding of the entity’s financial position."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.43","The judgement on whether additional items are presented separately is based on an assessment of all of the following:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.43(a)","(a)","the amounts, nature and liquidity of assets;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.43(b)","(b)","the function of assets within the entity; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.43(c)","(c)","the amounts, nature and timing of liabilities."]
[null,null,null,null,null,null,null,null,null,null,null,null,"\n",null,"Information to be presented either in the statement of financial position or in the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.44","An entity shall disclose, either in the statement of financial position or in the notes, further subclassifications of the line items presented, classified in a manner appropriate to the entity’s operation. This includes for example: "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(a)","(a)","property, plant and equipment in classifications appropriate to the entity;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.44(b)","(b)","trade and other receivables showing separately amounts due from related parties, amounts due from other parties and contract assets from contracts with customers;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(c)","(c)","inventories, showing separately amounts of inventories:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(c)(i)","","(i)","held for sale in the ordinary course of business;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(c)(ii)","","(ii)","in the process of production for such sale; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.44(c)(iii)","","(iii)","in the form of materials or supplies to be consumed in the production process or in the rendering of services."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.44(d)","(d)","trade and other payables, showing separately amounts payable to trade suppliers, amounts payable to related parties, contract liabilities from contracts with customers and accruals;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(e)","(e)","provisions for employee benefits and other provisions; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.44(f)","(f)","classes of equity, such as paid-in capital, share premium, retained earnings and items of income and expense that, as required by Australian Accounting Standards, are recognised in other comprehensive income and presented separately in equity."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.45","An entity with share capital shall disclose the following, either in the statement of financial position or in the notes:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)","(a)","for each class of share capital:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)(i)","","(i)","the number of shares authorised;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)(ii)","","(ii)","the number of shares issued and fully paid, and issued but not fully paid;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)(iii)","","(iii)","par value per share or that the shares have no par value"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.45(a)(iv)","","(iv)","a reconciliation of the number of shares outstanding at the beginning and at the end of the period. This reconciliation need not be presented for prior periods;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.45(a)(v)",null,"(v)","the rights, preferences and restrictions attaching to that class including restrictions on the distribution of dividends and the repayment of capital;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)(vi)",null,"(vi)","shares in the entity held by the entity or by its subsidiaries or associates; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.45(a)(vii)",null,"(vii)","shares reserved for issue under options and contracts for the sale of shares, including the terms and amounts; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(b)","(b)","a description of each reserve within equity."]
[null,null,null,null,null,"CAPITAL_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.46","An entity without share capital, such as a partnership or trust, shall disclose information equivalent to that required by paragraph 45(a), showing changes during the period in each category of equity, and the rights, preferences and restrictions attaching to each category of equity"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.","AASB 1060.47","If, at the reporting date, an entity has any assets classified as held for sale, or assets and liabilities that are included in a disposal group that is classified as held for sale, the entity shall disclose the following information:  "]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".","AASB 1060.47(a)","(a)","a description of the asset(s) or the group of assets and liabilities; and"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.","AASB 1060.47(b)","(b)","a description of the facts and circumstances of the sale, or leading to the expected disposal, and the expected manner and timing of that disposal."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Statement of Profit or Loss and Other Comprehensive Income"]
[]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.48","This  section  requires  an  entity  to  present  its  total  comprehensive  income  for  a  period—i.e.  its  financial performance for the period—in one or two financial statements. It sets out the information that is to be presented in those statements or in the notes and how to present it. "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Presentation of total comprehensive income  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.49","An entity shall present its total comprehensive income for a period:  "]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.","AASB 1060.49(a)","(a)","in a single statement of profit or loss and other comprehensive income, in which case the statement of comprehensive income presents all items of income and expense recognised in the period; or"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.49(b)","(b)","in two statements—a statement of profit or loss and a statement of comprehensive income—in which case the statement of profit or loss presents all items of income and expense recognised in the period except those that are recognised in total comprehensive income outside of profit or loss as permitted or required by other Australian Accounting Standards."]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.50","A change from the single-statement approach to the two-statement approach, or vice versa, is a change in accounting policy to which AASB 108 applies."]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".",null,"Single-statement approach"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.51","Under the single-statement approach, the statement of profit or loss and other comprehensive income shall include all items of income and expense recognised in a period unless other Australian Accounting Standards require otherwise. Australian Accounting Standards provide different treatment for the following circumstances: "]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.","AASB 1060.51(a)","(a)","the effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods instead of as part of profit or loss in the period in which they arise (see AASB 108); and"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.51(b)","(b)","items of other comprehensive income are recognised as part of total comprehensive income, outside of profit or loss, when they arise."]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52","As a minimum, an entity shall include, in the statement(s) presenting profit or loss and other comprehensive income, line items that present the following amounts for the period:  "]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(a)","(a)","revenue;"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(b)","(b)","finance costs;"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(c)","(c)","share of the profit or loss of investments in associates and joint ventures accounted for using the equity method (see AASB 128 Investments in Associates and Joint Ventures);"]
[null,null,null,"TAX","SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(d)","(d)","tax expense;"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(e)","(e)","a single amount for the total of:"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(e)(i)","","(i)","discontinued operations (see AASB 5 Non-current Assets Held for Sale and Discontinued Operations); and"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.52(e)(ii)","","(ii)","the post-tax gain or loss attributable to an impairment, or reversal of an impairment, of the assets in the discontinued operation (see AASB 5), both at the time and subsequent to being classified as a discontinued operation and to the disposal of the net assets constituting the discontinued operation;"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(f)","(f)","profit or loss (if an entity has no items of other comprehensive income, this line need not be presented);"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.","AASB 1060.52(g)","(g)","each item of other comprehensive income (see paragraph 51(b)) classified by nature (excluding amounts in (h)). Such items shall be grouped into those that, in accordance with other Australian Accounting Standards:"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(g)(i)","","(i)","will not be reclassified subsequently to profit or loss; and"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(g(ii)","","(ii)","will be reclassified subsequently to profit or loss when specific conditions are met;"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(h)","(h)","share of the other comprehensive income of associates and joint ventures accounted for by the equity method; and"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(i)","(i)","total comprehensive income (if an entity has no items of other comprehensive income, it may use another term for this line such as profit or loss)."]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.53","An entity shall disclose separately the following items in the statement(s) presenting profit or loss and other comprehensive income as allocations for the period: "]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(a)","(a)","profit or loss for the period attributable to:"]
[null,null,"CONSOL",null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(a)(i)","","(i)","non-controlling interests; and"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(a)(ii)","","(ii)","owners of the parent; and"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(b)","(b)","total comprehensive income for the period attributable to:"]
[null,null,"CONSOL",null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(b)(i)","","(i)","non-controlling interests; and"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(b)(ii)","","(ii)","owners of the parent."]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".",null,"Two-statement approach  "]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.54","Under the two-statement approach, the statement of profit or loss shall display, as a minimum, line items that present the amounts in paragraph 52(a)–52(f) for the period, with profit or loss as the last line. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"These requirements are reproduced below"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.51(a)","(a)","the effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods instead of as part of profit or loss in the period in which they arise (see AASB 108); and"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.51(b)","(b)","items of other comprehensive income are recognised as part of total comprehensive income, outside of profit or loss, when they arise."]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52","As a minimum, an entity shall include, in the statement(s) presenting profit or loss and other comprehensive income, line items that present the following amounts for the period:  "]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(a)","(a)","revenue;"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(b)","(b)","finance costs;"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(c)","(c)","share of the profit or loss of investments in associates and joint ventures accounted for using the equity method (see AASB 128 Investments in Associates and Joint Ventures);"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(d)","(d)","tax expense;"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(e)","(e)","a single amount for the total of:"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(e)(i)","","(i)","discontinued operations (see AASB 5 Non-current Assets Held for Sale and Discontinued Operations); and"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.52(e)(ii)","","(ii)","the post-tax gain or loss attributable to an impairment, or reversal of an impairment, of the assets in the discontinued operation (see AASB 5), both at the time and subsequent to being classified as a discontinued operation and to the disposal of the net assets constituting the discontinued operation;"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(f)","(f)","profit or loss (if an entity has no items of other comprehensive income, this line need not be presented);"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.54","Under the two-statement approach, the statement of comprehensive income shall begin with profit or loss as its first line and shall display, as a minimum, line items that present the amounts in paragraph 52(g)–52(i) and paragraph 53 for the period. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"These requirements are reproduced below"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.52(g)","(g)","each item of other comprehensive income (see paragraph 51(b)) classified by nature (excluding amounts in (h)). Such items shall be grouped into those that, in accordance with other Australian Accounting Standards:"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(g)(i)","","(i)","will not be reclassified subsequently to profit or loss; and"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(g(ii)","","(ii)","will be reclassified subsequently to profit or loss when specific conditions are met;"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(h)","(h)","share of the other comprehensive income of associates and joint ventures accounted for by the equity method; and"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(i)","(i)","total comprehensive income (if an entity has no items of other comprehensive income, it may use another term for this line such as profit or loss)."]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.53","An entity shall disclose separately the following items in the statement(s) presenting profit or loss and other comprehensive income as allocations for the period: "]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(a)","(a)","profit or loss for the period attributable to:"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(a)(i)","","(i)","non-controlling interests; and"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(a)(ii)","","(ii)","owners of the parent; and"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(b)","(b)","total comprehensive income for the period attributable to:"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(b)(i)","","(i)","non-controlling interests; and"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(b)(ii)","","(ii)","owners of the parent."]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Requirements applicable to both approaches "]
[null,null,"ERROR",null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.",".\n.","Under AASB 108, the effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods instead of as part of profit or loss in the period in which they arise. "]
[null,null,null,"POLICYCHANGE","SIREE_Y",null,null,null,null,null,null,null,".\n.\n.",".\n.","Under AASB 108, the effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods instead of as part of profit or loss in the period in which they arise. "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.56","An entity shall present additional line items, headings and subtotals in the statement(s) presenting profit or loss and other comprehensive income (and in the statement of profit or loss, if presented), when such presentation is relevant to an understanding of the entity’s financial performance."]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.57","An entity shall not present or describe any items of income and expense as ‘extraordinary items’ in the statement(s) presenting profit or loss and other comprehensive income (or in the statement of profit or loss, if presented) or in the notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Analysis of expenses  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.58","An entity shall present in the statement of profit or loss and other comprehensive income or in the notes an analysis of expenses using a classification based on either the nature of expenses or the function of expenses within the entity, whichever provides information that is reliable and more relevant.  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Analysis by nature of expense  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.58(a)","(a)","Under this method of classification, expenses are aggregated in the statement(s) of profit and loss and other comprehensive income according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs) and are not reallocated among various functions within the entity."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Analysis by function of expense  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.58(b)","(b)","Under this method of classification, expenses are aggregated according to their function as part of cost of sales or, for example, the costs of distribution or administrative activities. At a minimum, an entity discloses its cost of sales under this method separately from other expenses."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Statement of Changes in Equity and Statement of Income and Retained Earnings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.59","This section sets out requirements for presenting the changes in an entity’s equity for a period, either in a statement of changes in equity or, if specified conditions are met and an entity chooses, in a statement of income and retained earnings."]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,null,null,"Statement of changes in equity  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Purpose  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.60","The statement of changes in equity presents an entity’s profit or loss for a reporting period, other comprehensive income for the period, the effects of changes in accounting policies and corrections of errors recognised in the period and the amounts of investments by, and dividends and other distributions to, owners in their capacity as owners during the period."]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Information to be presented in the statement of changes in equity "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.61","The statement of changes in equity includes the following information:  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.61(a)","(a)","total comprehensive income for the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interests;"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.61(b)","(b)","for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with AASB 108; and"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.61(c)","(c)","for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.61(c)(i)","","(i)","profit or loss;"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.61(c)(ii)","","(ii)","other comprehensive income; and"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.61(c)(iii)","","(iii)","the amounts of investments by, and dividends and other distributions to, owners in their capacity as owners, showing separately issues of shares, treasury share transactions, dividends and other distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".",null,"Statement of income and retained earnings   "]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".",null,"Purpose  "]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.62","The statement of income and retained earnings presents an entity’s profit or loss and changes in retained earnings for a reporting period. Paragraph 26 permits an entity to present a statement of income and retained earnings in place of a statement of comprehensive income and a statement of changes in equity if the only changes to its equity during the periods for which financial statements are presented arise from profit or loss, payment of dividends, corrections of prior period errors, and changes in accounting policy."]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".",null,"Information to be presented in the statement of income and retained earnings  "]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.63","An entity shall present, in the statement of income and retained earnings, the following items in addition to the information required by the section covering the Statement of Profit or Loss and Other Comprehensive Income:"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(a)","(a)","retained earnings at the beginning of the reporting period;"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(b)","(b)","dividends declared and paid or payable during the period;"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(c)","(c)","restatements of retained earnings for corrections of prior period errors;"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(d)","(d)","restatements of retained earnings for changes in accounting policy; and"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(e)","(e)","retained earnings at the end of the reporting period."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Statement of Cash Flows"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"DIRECT",null,null,null,null,null,null,null,null,".\n.\n.",null,"Is the entity presenting operating cash flows using the direct method (i.e. net cash flow from operating activities is presented by disclosing information about major classes of gross cash receipts and gross cash payments)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K444=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S444)<2,\"Not answered\",'AASB 1060 Checklist'!S444))","v":"Not answered"}]
["TQ",2,null,"FININST",null,null,null,null,null,null,null,null,".",null,"Does the entity have cashflows denominated in foreign currencies?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K445=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S445)<2,\"Not answered\",'AASB 1060 Checklist'!S445))","v":"Not answered"}]
["TQ",2,null,"FXCASHFLOWS",null,null,null,null,null,null,null,null,".",null,"Does the entity have cashflows denominated in foreign currencies?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K446=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S446)<2,\"Not answered\",'AASB 1060 Checklist'!S446))","v":"Not answered"}]
["TQ",2,null,"NONCASH",null,null,null,null,null,null,null,null,".",null,"Does the entity have any non-cash transactions?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K447=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S447)<2,\"Not answered\",'AASB 1060 Checklist'!S447))","v":"Not answered"}]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.87","Many investing and financing activities do not have a direct impact on current cash flows even though they affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows because these items do not involve cash flows in the current period. Examples of non-cash transactions are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(a)","(a)","the acquisition of assets either by assuming directly related liabilities or by means of a lease;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(b)","(b)","the acquisition of an entity by means of an equity issue; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(c)","(c)","the conversion of debt to equity."]
["TQ",2,null,"RESTRICTEDCASH",null,null,null,null,null,null,null,null,".\n.",null,"Does the entity have significant cash or cash equivalent balances that are not available for use by the entity (e.g. due to foreign exchange controls or legal restrictions)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K452=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S452)<2,\"Not answered\",'AASB 1060 Checklist'!S452))","v":"Not answered"}]
["TQ",2,null,"CASHREC",null,null,null,null,null,null,null,null,".\n.",null,"Is the amount of cash and cash equivalents presented in the statement of cash flows identical to the amount similarly described in the statement of financial position?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K453=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S453)<2,\"Not answered\",'AASB 1060 Checklist'!S453))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.64","This section sets out the information that is to be presented in a statement of cash flows and how to present it. The statement of cash flows provides information about the changes in cash and cash equivalents of an entity for a reporting period, showing separately changes from operating activities, investing activities and financing activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Cash equivalents  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1060.65","Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. They are held to meet short-term cash commitments instead of for investment or other purposes. Consequently, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Bank overdrafts are normally considered financing activities similar to borrowings. However, if they are repayable on demand and form an integral part of an entity’s cash management, bank overdrafts are a component of cash and cash equivalents. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Information to be presented in the statement of cash flows  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.66","An entity shall present a statement of cash flows that presents cash flows for a reporting period classified by operating activities, investing activities and financing activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Operating activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.67","Operating activities are the principal revenue-producing activities of the entity. Consequently, cash flows from operating activities generally result from the transactions and other events and conditions that enter into the determination of profit or loss. Examples of cash flows from operating activities are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.67(a)","(a)","cash receipts from the sale of goods and the rendering of services;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.67(b)","(b)","cash receipts from royalties, fees, commissions and other revenue;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.67(c)","(c)","cash payments to suppliers for goods and services;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.67(d)","(d)","cash payments to and on behalf of employees;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.67(e)","(e)","cash payments or refunds of income tax, unless they can be specifically identified with financing and investing activities; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.67(f)","(f)","cash receipts and payments from investments, loans and other contracts held for dealing or trading purposes, which are similar to inventory acquired specifically for resale."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.",null,"Some transactions, such as the sale of an item of plant by a manufacturing entity, may give rise to a gain or loss that is included in profit or loss. However, the cash flows relating to such transactions are cash flows from investing activities. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Investing activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.68","Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Examples of cash flows arising from investing activities are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.68(a)","(a)","cash payments to acquire property, plant and equipment (including self-constructed property, plant and equipment), intangible assets and other long-term assets;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.68(b)","(b)","cash receipts from sales of property, plant and equipment, intangibles and other long-term assets;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.68(c)","(c)","cash payments to acquire equity or debt instruments of other entities and interests in joint ventures (other than payments for those instruments classified as cash equivalents or held for dealing or trading);"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.68(d)","(d)","cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures (other than receipts for those instruments classified as cash equivalents or held for dealing or trading);"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.68(e)","(e)","cash advances and loans made to other parties;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.68(f)","(f)","cash receipts from the repayment of advances and loans made to other parties;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.68(g)","(g)","cash payments for futures contracts, forward contracts, option contracts and swap contracts, except when the contracts are held for dealing or trading, or the payments are classified as financing activities; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.68(h)","(h)","cash receipts from futures contracts, forward contracts, option contracts and swap contracts, except when the contracts are held for dealing or trading, or the receipts are classified as financing activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.",null,"When a contract is accounted for as a hedge (see AASB 9 Financial Instruments and AASB 139 Financial Instruments: Recognition and Measurement), an entity shall classify the cash flows of the contract in the same manner as the cash flows of the item being hedged. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Financing activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.69","Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of an entity. Examples of cash flows arising from financing activities are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.69(a)","(a)","cash proceeds from issuing shares or other equity instruments;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.69(b)","(b)","cash payments to owners to acquire or redeem the entity’s shares;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.69(c)","(c)","cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.69(d)","(d)","cash repayments of amounts borrowed; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.69(e)","(e)","cash payments by a lessee for the reduction of the outstanding liability relating to a lease."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Reporting cash flows from operating activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.70","An entity shall present cash flows from operating activities using: "]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.70(a)","(a)","the indirect method, whereby profit or loss is adjusted for the effects of non-cash transactions, any deferrals or accruals of past or future operating cash receipts or payments and items of income or expense associated with investing or financing cash flows; or"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".\n.","AASB 1060.70(b)","(b)","the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed."]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".",null,"Indirect method"]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".\n.","AASB 1060.71","Under the indirect method, the net cash flow from operating activities is determined by adjusting profit or loss for the effects of:  "]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".","AASB 1060.71(a)","(a)","changes during the period in inventories and operating receivables and payables;"]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.71(b)","(b)","non-cash items such as depreciation, provisions, deferred tax, accrued income (expenses) not yet received (paid) in cash, unrealised foreign currency gains and losses, undistributed profits of associates and non-controlling interests; and"]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".","AASB 1060.71(c)","(c)","all other items for which the cash effects relate to investing or financing."]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.72","Alternatively, the net cash flow from operating activities may be presented under the indirect method by showing the revenues and expenses disclosed in the statement of comprehensive income and the changes during the period in inventories and operating receivables and payables."]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".",null,"Direct method"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.73","Under the direct method, net cash flow from operating activities is presented by disclosing information about major classes of gross cash receipts and gross cash payments. Such information may be obtained either:  "]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".","AASB 1060.73(a)","(a)","from the accounting records of the entity; or"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".\n.","AASB 1060.73(b)","(b)","by adjusting sales, cost of sales and other items in the statement of comprehensive income (or the statement of profit or loss, if presented) for:"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".","AASB 1060.73(b)(i)","","(i)","changes during the period in inventories and operating receivables and payables;"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".","AASB 1060.73(b)(ii)","","(ii)","other non-cash items; and"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".","AASB 1060.73(b)((iii)","","(iii)","other items for which the cash effects are investing or financing cash flows."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Reporting cash flows from investing and financing activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.74","An entity shall present separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities. The aggregate cash flows arising from acquisitions and from disposals of subsidiaries or other business units shall be presented separately and classified as investing activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Reporting cash flows on a net basis  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.75","Cash flows arising from the following operating, investing or financing activities may be reported on a net basis:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.75(a)","(a)","cash receipts and payments on behalf of customers when the cash flows reflect the activities of the customer rather than those of the entity; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.75(b)","(b)","cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short."]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.76","Examples of cash receipts and payments referred to in paragraph 75(a) are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.76(a)","(a)","the acceptance and repayment of demand deposits of a bank;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.76(b)","(b)","funds held for customers by an investment entity; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.76(c)","(c)","rents collected on behalf of, and paid over to, the owners of properties."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.77","Examples of cash receipts and payments referred to in paragraph 75(b) are advances made for, and the repayment of:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.77(a)","(a)","principal amounts relating to credit card customers;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.77(b)","(b)","the purchase and sale of investments; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.77(c)","(c)","other short-term borrowings, for example, those which have a maturity period of three months or less."]
[null,null,null,"FININST",null,null,null,null,null,null,null,null,".\n.","AASB 1060.78","Cash flows arising from each of the following activities of a financial institution may be reported on a net basis:"]
[null,null,null,"FININST",null,null,null,null,null,null,null,null,".\n.","AASB 1060.78(a)","(a)","cash receipts and payments for the acceptance and repayment of deposits with a fixed maturity date;"]
[null,null,null,"FININST",null,null,null,null,null,null,null,null,".\n.","AASB 1060.78(b)","(b)","the placement of deposits with and withdrawal of deposits from other financial institutions; and"]
[null,null,null,"FININST",null,null,null,null,null,null,null,null,".","AASB 1060.78(c)","(c)","cash advances and loans made to customers and the repayment of those advances and loans."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Foreign currency cash flows  "]
[null,null,null,"FXCASHFLOWS",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.79","An entity shall record cash flows arising from transactions in a foreign currency in the entity’s functional currency by applying to the foreign currency amount the exchange rate between the functional currency and the foreign currency at the date of the cash flow. Paragraph 40 in AASB 121 explains when an exchange rate that approximates the actual rate can be used. "]
[null,null,"CONSOL","FXCASHFLOWS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.80","The entity shall translate cash flows of a foreign subsidiary at the exchange rates between the entity’s functional currency and the foreign currency at the dates of the cash flows. "]
[null,null,null,"FXCASHFLOWS",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1060.81","Unrealised gains and losses arising from changes in foreign currency exchange rates are not cash flows. However, to reconcile cash and cash equivalents at the beginning and the end of the period, the effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency must be presented in the statement of cash flows. Consequently, the entity shall remeasure cash and cash equivalents held during the reporting period (such as amounts of foreign currency held and foreign currency bank accounts) at period-end exchange rates. The entity shall present the resulting unrealised gain or loss separately from cash flows from operating, investing and financing activities. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Interest and dividends  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.82","An entity shall present separately cash flows from interest and dividends received and paid. The entity shall classify cash flows consistently from period to period as operating, investing or financing activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.83","An entity may classify interest paid and interest and dividends received as operating cash flows because they are included in profit or loss. Alternatively, the entity may classify interest paid and interest and dividends received as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.84","An entity may classify dividends paid as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, the entity may classify dividends paid as a component of cash flows from operating activities because they are paid out of operating cash flows."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".",null,"Income tax  "]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.",".\n.\n.","An entity shall present separately cash flows arising from income tax and shall classify them as cash flows from operating activities unless they can be specifically identified with financing and investing activities. When tax cash flows are allocated over more than one class of activity, the entity shall disclose the total amount of taxes paid. "]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.",".\n.","An entity shall present separately cash flows arising from income tax and shall classify them as cash flows from operating activities unless they can be specifically identified with financing and investing activities. When tax cash flows are allocated over more than one class of activity, the entity shall disclose the total amount of taxes paid. "]
[null,null,null,"NONCASH",null,null,null,null,null,null,null,null,".",null,"Non-cash transactions  "]
[null,null,null,"NONCASH",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.86","An entity shall exclude from the statement of cash flows investing and financing transactions that do not require the use of cash or cash equivalents. An entity shall disclose such transactions elsewhere in the financial statements in a way that provides all the relevant information about those investing and financing activities."]
[null,null,null,"NONCASH",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.87","Many investing and financing activities do not have a direct impact on current cash flows even though they affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows because these items do not involve cash flows in the current period. Examples of non-cash transactions are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(a)","(a)","the acquisition of assets either by assuming directly related liabilities or by means of a lease;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(b)","(b)","the acquisition of an entity by means of an equity issue; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(c)","(c)","the conversion of debt to equity."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Components of cash and cash equivalents  "]
[null,null,null,"CASHREC",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.88","An entity shall present the components of cash and cash equivalents and shall present a reconciliation of the amounts presented in the statement of cash flows to the equivalent items presented in the statement of financial position."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.88","An entity is not required to present this reconciliation if the amount of cash and cash equivalents presented in the statement of cash flows is identical to the amount similarly described in the statement of financial position. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Other disclosures  "]
[null,null,null,"RESTRICTEDCASH",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.89","An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the entity. Cash and cash equivalents held by an entity may not be available for use by the entity because of, among other reasons, foreign exchange controls or legal restrictions."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Notes to the Financial Statements"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1060.90","This section sets out the principles underlying information that is to be presented in the notes to the financial  statements and how to present it. Notes contain information in addition to that presented in the statement of financial position, the statement of profit or loss  and other comprehensive income (if presented), the statement of profit or loss and the statement of comprehensive income (if presented), the combined statement of income and retained earnings (if presented), the statement of changes in equity (if presented) and the statement of cash flows. Notes provide narrative descriptions or disaggregations of items presented in those statements and information about items that do not qualify for recognition in those statements. In addition to the requirements of this section, nearly every other section of this Standard requires disclosures that are normally presented in the notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Structure of the notes "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.91","The notes shall:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.91(a)","(a)","present information about the basis of preparation of the financial statements and the specific accounting policies used, in accordance with paragraphs 95–97;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.91(b)","(b)","disclose the information required by this Standard that is not presented elsewhere in the financial statements; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.91(c)","(c)","provide information that is not presented elsewhere in the financial statements but is relevant to an understanding of any of them"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.92","An entity shall, as far as practicable, present the notes in a systematic manner. An entity shall cross-reference each item in the financial statements to any related information in the notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.93","Examples of systematic ordering or grouping of the notes include:    "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.93(a)","(a)","giving prominence to the areas of its activities that the entity considers to be most relevant to an understanding of its financial performance and financial position, such as grouping together information about particular operating activities;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.93(b)","(b)","grouping together information about items measured similarly such as assets measured at fair value; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.93(c)","(c)","following the order of the line items in the statement(s) of profit or loss and other comprehensive income and the statement of financial position, such as:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.93(c)(i)","","(i)","statement of compliance with Australian Accounting Standards – Simplified Disclosures (see paragraph 10);"]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".","AASB 1060.93(c)(ii)","","(ii)","material accounting policy information (see paragraph 95);"]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.93(c)(ii)","","(ii)","significant accounting policies applied (see paragraph 95);"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.93(c)(iii)","","(iii)","supporting information for items presented in the statements of financial position and in the statement(s) of profit or loss and other comprehensive income, and in the statements of changes in equity and of cash flows, in the order in which each statement and each line item is presented; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.93(c)(iv)","","(iv)","other disclosures, including:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"","","(1)","contingent liabilities (see paragraph 154) and unrecognised contractual commitments; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","","(2)","non-financial disclosures."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.94","An entity may present notes providing information about the basis of preparation of the financial statements and specific accounting policies as a separate section of the financial statements."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Individually material items of income and expense"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1060.BC81","Some respondents to ED 295 were concerned about the absence of a specific requirement to disclose individually material items of income and expenses and noted that this disclosure is currently explicitly required for both RDR and SPFS.  While the Board acknowledged these concerns, it noted that entities applying [AASB 1060] are still expected to disclose information that is not presented elsewhere that is relevant to an understanding of the financial statements in accordance with paragraph 91(c).  This would include information about individually material items of income and expense where information about these items is necessary to assess the entity's financial performance."]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".",null,"Disclosure of accounting policy information"]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".\n.\n.\n.\n.","AASB 1060.95","An entity shall disclose material accounting policy information (see Appendix A).  Accounting policy information is material if, when considered together with other information included in an entity's financial statements, it can reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements.",null,null,null,{"$f":"IF('AASB 1060 Checklist'!L572=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S572)<2,\"Not answered\",'AASB 1060 Checklist'!S572))","v":"Not answered"}]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".",null,"Disclosure of accounting policies  "]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.95","An entity shall disclose the following in the significant accounting policies:  "]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.95(a)","(a)","the measurement basis (or bases) used in preparing the financial statements; and"]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".\n.","AASB 1060.95(b)","(b)","the other accounting policies used that are relevant to an understanding of the financial statements."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Information about judgements  "]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".\n.\n.\n.","AASB 1060.96","An entity shall disclose, in the material accounting policy information or other notes, the judgements, apart from those involving estimations (see paragraph 97), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. "]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".\n.\n.\n.","AASB 1060.96","An entity shall disclose, in the significant accounting policies or other notes, the judgements, apart from those involving estimations (see paragraph 97), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Information about key sources of estimation uncertainty  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.97","An entity shall disclose in the notes information about the key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. In respect of those assets and liabilities, the notes shall include details of:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.97(a)","(a)","their nature; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.97(b)","(b)","their carrying amount as at the end of the reporting period."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Audit fees  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.98","An entity shall disclose fees to each auditor or reviewer, including any network firm, separately for:   "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.98(a)","(a)","the audit or review of the financial statements; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.98(b)","(b)","all other services performed during the reporting period."]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.99","For paragraph 98, an entity shall describe the nature of other services.  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Imputation credits  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.100","The term ‘imputation credits’ is used in paragraphs 101-103 to also mean ‘franking credits’. The disclosures required by paragraphs 101 and 103 shall be made separately in respect of any New Zealand imputation credits and any Australian imputation credits.  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQS",2,null,"FRANKING",null,null,null,null,null,null,null,null,".",null,"Does the entity have imputation credits (franking credits)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K594=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S594)<2,\"Not answered\",'AASB 1060 Checklist'!S594))","v":"Not answered"}]
["TQS",3,null,"FRANKING","FRANKINGCLASSES",null,null,null,null,null,null,null,".\n.",null,"-","Does the entity have different classes of investors with different entitlements to imputation credits (franking credits)?",null,null,{"$f":"IF('AASB 1060 Checklist'!K595=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S595)<2,\"Not answered\",'AASB 1060 Checklist'!S595))","v":"Not answered"}]
[]
[]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.101","An entity shall disclose the amount of imputation credits available for use in subsequent reporting periods.  "]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.102","For the purposes of determining the amount required to be disclosed in accordance with paragraph 101, entities may have:  "]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.102(a)","(a)","imputation credits that will arise from the payment of the amount of the provision for income tax;"]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.102(b)","(b)","imputation debits that will arise from the payment of dividends recognised as a liability at the reporting date; and"]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.102(c)","(c)","imputation credits that will arise from the receipt of dividends recognised as receivables at the reporting date."]
[null,null,null,"FRANKING","FRANKINGCLASSES",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.103","Where there are different classes of investors with different entitlements to imputation credits, disclosures shall be made about the nature of those entitlements for each class where this is relevant to an understanding of them. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Consolidated and Separate Financial Statements"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"Disclosures in consolidated financial statements  "]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".","AASB 1060.104","The following disclosures shall be made in consolidated financial statements:  "]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".","AASB 1060.104(a)","(a)","the fact that the statements are consolidated financial statements;"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.104(b)","(b)","the basis for concluding that control exists when the parent does not own, directly or indirectly through subsidiaries, more than half of the voting power;"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.104(c)","(c)","any difference in the reporting date of the financial statements of the parent and its subsidiaries used in the preparation of the consolidated financial statements; and"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.104(d)","(d)","the nature and extent of any significant restrictions (for example resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries to transfer funds to the parent in the form of cash dividends or to repay loans."]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".",null,"Disclosures in separate financial statements  "]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".\n.\n.","AASB 127.8","An entity that is exempted in accordance with paragraphs 4(a), Aus4.1 and Aus4.2 of AASB 10 from consolidation or paragraphs 17, Aus17.1 and Aus17.2 of AASB 128 from applying the equity method may present separate financial statements as its only financial statements."]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".\n.","AASB 1060.105","When a parent, an investor in an associate or a venturer with an interest in a joint venture prepares separate financial statements, those separate financial statements shall disclose:  "]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".","AASB 1060.105(a)","(a)","that the statements are separate financial statements; and"]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".\n.","AASB 1060.105(b)","(b)","a description of the methods used to account for the investments in subsidiaries, joint ventures and associates,"]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".\n.",null,"and shall identify the consolidated financial statements or other primary financial statements to which they relate."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Accounting Policies, Estimates and Errors"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"ESTIMATE",null,null,null,null,null,null,null,null,".",null,"Has the entity had a change in estimate during the period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K621=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S621)<2,\"Not answered\",'AASB 1060 Checklist'!S621))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Disclosure of a change in accounting policy  "]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1",null,null,"FTA_18Aab_AASB108",null,null,null,".\n.\n.\n.\n.","AASB 1053.18C","Entities that are applying AASB 1060 shall provide the disclosures required under AASB 1060 paragraphs 206-213 if they are applying paragraph 18A(a)(i) or 18A(b)(i) of AASB 1053 Application of Tiers of Australian Accounting Standards, or the disclosures required under AASB 1060 paragraphs 106-110 if they are applying paragraphs 18A(a)(ii) or 18A(b)(ii) of AASB 1053, instead of the disclosures required under AASB 1 or AASB 108."]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.106","Subject to paragraph 107, when initial application of an Australian Accounting Standard has an effect on the current period or any prior period, or might have an effect on future periods, an entity shall disclose the following: "]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".","AASB 1060.106(a)","(a)","the nature of the change in accounting policy;"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.","AASB 1060.106(b)","(b)","for the current period and each prior period presented, to the extent practicable, the amount of the adjustment for each financial statement line item affected;"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.","AASB 1060.106(c)","(c)","the amount of the adjustment relating to periods before those presented, to the extent practicable; and"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".","AASB 1060.106(d)","(d)","an explanation if it is impracticable to determine the amounts to be disclosed in (b) or (c)."]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".",null,"Financial statements of subsequent periods need not repeat these disclosures. "]
[null,null,null,"POLICYCHANGE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.146A","In the reporting period in which a lessee first applies the practical expedient in AASB 16 paragraph 46A (i.e. an election not to COVID-19 related rent concessions as lease modifications), the lessee is not required to disclose the information required by paragraph 106(b)."]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.107","Where an entity has selected a transition option under another Standard and there are specific transition disclosure requirements in that Standard, the entity shall apply the full transition disclosure requirements in that Standard instead of the requirements in paragraph 106."]
[null,null,null,"POLICYCHANGE","POLICYAAS","POLICYIBOR2",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.107A","In the reporting period in which an entity first applies AASB 2020-8 Amendments to Australian Accounting Standards - Interest Rate Benchmark Reform - Phase 2, the entity is not required to disclose the information that would otherwise be required by paragraph 106(b) in respect of the accounting policy changes made in applying AASB 2020-8."]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".\n.","AASB 1060.108","When a voluntary change in accounting policy has an effect on the current period or any prior period, an entity shall disclose the following:  "]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".","AASB 1060.108(a)","(a)","the nature of the change in accounting policy;"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".\n.","AASB 1060.108(b)","(b)","the reasons why applying the new accounting policy provides reliable and more relevant information;"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".\n.","AASB 1060.108(c)","(c)","to the extent practicable, the amount of the adjustment for each financial statement line item affected, shown separately:"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"","(i)","for the current period;"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"","(ii)","for each prior period presented; and"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"","(iii)","in the aggregate for periods before those presented; and"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".","AASB 1060.108(d)","(d)","an explanation if it is impracticable to determine the amounts to be disclosed in (c)."]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"Financial statements of subsequent periods need not repeat these disclosures."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Disclosure of a change in estimate  "]
[null,null,null,"ESTIMATE",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.109","An entity shall disclose the nature of any change in an accounting estimate and the effect of the change on assets, liabilities, income and expense for the current period. If it is practicable for the entity to estimate the effect of the change in one or more future periods, the entity shall disclose those estimates. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Disclosure of prior period errors  "]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".","AASB 1060.110","An entity shall disclose the following about prior period errors:  "]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".","AASB 1060.110(a)","(a)","the nature of the prior period error;"]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.110(b)","(b)","for each prior period presented, to the extent practicable, the amount of the correction for each financial statement line item affected;"]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.110(c)","(c)","to the extent practicable, the amount of the correction at the beginning of the earliest prior period presented; and"]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".","AASB 1060.110(d)","(d)","an explanation if it is not practicable to determine the amounts to be disclosed in (b) or (c)."]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".",null,"Financial statements of subsequent periods need not repeat these disclosures."]
[null,null,"FTA","FTA_EARLY","FTA_2022","FTA_18Aab_AASB1",null,"FPE","FTA_18Aab_AASB108","FTA_20A_AASB1",null,null,".\n.\n.\n.\n.\n.\n.","AASB 1053.E3","For periods beginning before 1 July 2022, notwithstanding AASB 1060 paragraph 211 (for entities applying AASB 1 First-time Adoption of Australian Accounting Standards to the period) and AASB 1060 paragraph 110 (for entities applying AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors instead of AASB 1), an entity applying paragraph 18A(a) or (b) of AASB 1053 Application of Tiers of Australian Accounting Standards need not distinguish the correction of errors and changes in accounting policies if the entity becomes aware of errors made in its most recent previous special purpose financial statements."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Basic Financial Instruments"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.111","The disclosures required in this Section apply to all financial instruments within the scope of AASB 9 Financial Instruments. In addition, if the entity uses hedge accounting, it shall make the additional disclosures in paragraphs 120–122.  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"FI",null,null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held financial instruments that are withing the scope of AASB 9 Financial Instruments or AASB 132 Financial Instruments: Presentation during the current or prior period?",null,null,null," "]
["TQS",2,"FI","FI_FV",null,null,null,null,null,null,null,null,".",null,"-","Are any financial instruments measured at fair value?",null,null,{"$f":"IF('AASB 1060 Checklist'!K660=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S660)<2,\"Not answered\",'AASB 1060 Checklist'!S660))","v":"Not answered"}]
["TQS",2,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".\n.",null,"-","Has the entity transferred financial assets to another party in a transaction that does not qualify for derecognition (see paragraph 3.2.15 of AASB 9)?",null,null,{"$f":"IF('AASB 1060 Checklist'!K661=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S661)<2,\"Not answered\",'AASB 1060 Checklist'!S661))","v":"Not answered"}]
["TQS",2,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,".",null,"-","Has the entity pledged financial assets as collateral for liabilities or contingent liabilities?",null,null,{"$f":"IF('AASB 1060 Checklist'!K662=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S662)<2,\"Not answered\",'AASB 1060 Checklist'!S662))","v":"Not answered"}]
["TQS",2,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".\n.\n.",null,"-","Do any loans payable recognised at the reporting date have a breach of terms or a default of principal, interest, sinking fund or redemption terms that have not been remedied by the reporting date?",null,null,{"$f":"IF('AASB 1060 Checklist'!K663=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S663)<2,\"Not answered\",'AASB 1060 Checklist'!S663))","v":"Not answered"}]
["TQS",3,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".",null,"-","Has hedge accounting been applied during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K664=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S664)<2,\"Not answered\",'AASB 1060 Checklist'!S664))","v":"Not answered"}]
["TQS",4,"FI","FI_FV","FI_HEDGE","FI_FVHEDGE",null,null,null,null,null,null,".",null,null,"-","Does the entity have fair value hedges?",null,{"$f":"IF('AASB 1060 Checklist'!K665=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S665)<2,\"Not answered\",'AASB 1060 Checklist'!S665))","v":"Not answered"}]
["TQS",2,"FI","FI_ISSUED",null,null,null,null,null,null,null,null,".\n.",null,"-","Has the entity issued a financial instruments during the year, comparative period or prior periods that are still on issue?",null,null,{"$f":"IF('AASB 1060 Checklist'!K666=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S666)<2,\"Not answered\",'AASB 1060 Checklist'!S666))","v":"Not answered"}]
["TQS",3,"FI","FI_ISSUED","FI_ISSUED_DER",null,null,null,null,null,null,null,".",null,null,"-","Are any such instruments derivative instruments?",null,{"$f":"IF('AASB 1060 Checklist'!K667=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S667)<2,\"Not answered\",'AASB 1060 Checklist'!S667))","v":"Not answered"}]
["TQS",3,"FI","FI_ISSUED","FI_ISSUED_COMP",null,null,null,null,null,null,null,".",null,null,"-","Are any such instruments compound financial instruments?",null,{"$f":"IF('AASB 1060 Checklist'!K668=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S668)<2,\"Not answered\",'AASB 1060 Checklist'!S668))","v":"Not answered"}]
["TQS",2,"FI","FI_OWN_EQUITY",null,null,null,null,null,null,null,null,".\n.",null,"-","Has the entity reacquired its own equity instruments, or otherwise purchased, sold, issued or cancelled its own equity instruments during the current or comparative period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K669=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S669)<2,\"Not answered\",'AASB 1060 Checklist'!S669))","v":"Not answered"}]
[]
[]
[null,null,"FI",null,null,null,null,null,null,null,null,null,null,null,"Disclosure of accounting policies for financial instruments  "]
[null,null,"FI",null,null,null,null,null,"AASB2021_6",null,null,null,".\n.\n.","AASB 1060.112","In accordance with paragraph 95, an entity shall disclose material accounting policy information.  Information about the measurement basis (or bases) for financial instruments used in preparing the financial statements is expected to be material accounting policy information. "]
[null,null,"FI",null,null,null,null,null,"AASB2021_6_Y",null,null,null,".\n.\n.","AASB 1060.112","In accordance with paragraph 95, an entity shall disclose, in the significant accounting policies, the measurement basis (or bases) used for financial instruments and the other accounting policies used for financial instruments that are relevant to an understanding of the financial statements. "]
[null,null,"FI",null,null,null,null,null,null,null,null,null,"\n",null,"Statement of financial position—categories of financial assets and financial liabilities  "]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.113","An entity shall disclose the carrying amounts of each of the following categories of financial assets and financial liabilities at the reporting date, in total, either in the statement of financial position or in the notes:  "]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".","AASB 1060.113(a)","(a)","financial assets measured at fair value through profit or loss;"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.113(b)","(b)","financial assets measured at amortised cost;"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".","AASB 1060.113(c)","(c)","financial liabilities measured at fair value through profit or loss;"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.113(d)","(d)","financial liabilities measured at amortised cost; and"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.","AASB 1060.113(e)","(e)","financial assets measured at fair value through other comprehensive income, showing separately:"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of AASB 9; and"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","investments in equity instruments designated as such upon initial recognition in accordance with paragraph 5.7.5 of AASB 9."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.114","An entity shall disclose information that enables users of its financial statements to evaluate the significance of  financial  instruments  for  its  financial  position  and  performance.  For  example,  for  long-term  debt  such information would normally include the terms and conditions of the debt instrument (such as interest rate, maturity, repayment schedule, and restrictions that the debt instrument imposes on the entity)"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.115","For all financial assets and financial liabilities measured at fair value, the entity shall disclose the basis for determining fair value, for example, quoted market price in an active market or a valuation technique. When a valuation technique is used, the entity shall disclose the assumptions applied in determining fair value for each class of financial assets or financial liabilities. For example, if applicable, an entity discloses information about the assumptions relating to prepayment rates, rates of estimated credit losses, and interest rates or discount rates. "]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,null,null,"Derecognition  "]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.116","If an entity has transferred financial assets to another party in a transaction that does not qualify for derecognition (see paragraph 3.2.15 of AASB 9), the entity shall disclose the following for each class of such financial assets: "]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".","AASB 1060.116(a)","(a)","the nature of the assets;"]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".","AASB 1060.116","(b)","the nature of the risks and rewards of ownership to which the entity remains exposed; and"]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".\n.","AASB 1060.116","(c)","the carrying amounts of the assets and of any associated liabilities that the entity continues to recognise."]
[null,null,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,null,null,"Collateral  "]
[null,null,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,".\n.","AASB 1060.117","When an entity has pledged financial assets as collateral for liabilities or contingent liabilities, it shall disclose the following:  "]
[null,null,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,".","AASB 1060.117(a)","(a)","the carrying amount of the financial assets pledged as collateral; and"]
[null,null,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,".","AASB 1060.117(b)","(b)","the terms and conditions relating to its pledge."]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,null,null,"Defaults and breaches on loans payable  "]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.118","For loans payable recognised at the reporting date for which there is a breach of terms or a default of principal, interest, sinking fund or redemption terms that have not been remedied by the reporting date, an entity shall disclose the following:  "]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".",null,"(a)","details of that breach or default;"]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".",null,"(b)","the carrying amount of the related loans payable at the reporting date; and"]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".\n.",null,"(c)","whether the breach or default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,null,null,"Items of income, expense, gains or losses  "]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.119","An entity shall disclose the following items of income, expense, gains or losses:  "]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.119(a)","(a)","income, expense, gains or losses, including changes in fair value, recognised on:"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".",null,"","(i)","financial assets measured at fair value through profit or loss;"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".",null,"","(ii)","financial liabilities measured at fair value through profit or loss;"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".",null,"","(iii)","financial assets measured at amortised cost;"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".",null,"","(iv)","financial liabilities measured at amortised cost;"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.",null,"(v)","investments in equity instruments designated at fair value through other comprehensive income in accordance with paragraph 5.7.5 of AASB 9; and"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(vi)","financial assets measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of AASB 9, showing separately the amount of gain or loss recognised in other comprehensive income during the period and the amount reclassified upon derecognition from accumulated other comprehensive income to profit or loss for the period;"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.119(b)","(b)","total interest income and total interest expense (calculated using the effective interest method) for financial assets or financial liabilities that are not measured at fair value through profit or loss; and"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.119(c)","(c)","the amount of any impairment loss for each class of financial asset."]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,null,null,"Other financial instrument issues – hedging disclosures"]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".\n.","AASB 1060.120","An entity shall disclose the following separately for each category of risk exposures that it decides to hedge and for which hedge accounting is applied:  "]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".","AASB 1060.120(a)","(a)","a description of the hedge;"]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".\n.","AASB 1060.120(b)","(b)","a description of the financial instruments designated as hedging instruments and their fair values at the reporting date; and"]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".","AASB 1060.120(c)","(c)","the nature of the risks being hedged, including a description of the hedged item."]
[null,null,"FI","FI_FV","FI_HEDGE","FI_FVHEDGE",null,null,null,null,null,null,".","AASB 1060.121","For fair value hedges, the entity shall disclose the following:  "]
[null,null,"FI","FI_FV","FI_HEDGE","FI_FVHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.121(a)","(a)","the amount of the change in fair value of the hedging instrument recognised in profit or loss for the period; and"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_FVHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.121(b)","(b)","the amount of the change in fair value of the hedged item recognised in profit or loss for the period."]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.122","For cash flow hedges and hedges of a net investment in a foreign operation, an entity shall disclose the following:"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.122(a)","(a)","the periods when the cash flows are expected to occur and when they are expected to affect profit or loss;"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.122(b)","(b)","a description of any forecast transaction for which hedge accounting had previously been used, but which is no longer expected to occur;"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.122(c)","(c)","the amount of the change in fair value of the hedging instrument that was recognised in other comprehensive income during the period;"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".","AASB 1060.122(d)","(d)","the amount that was reclassified to profit or loss for the period; and"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.\n.","AASB 1060.122(e)","(e)","the amount of any excess of the cumulative change in fair value of the hedging instrument over the cumulative change in the fair value of the expected cash flows that was recognised in profit or loss for the period."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,null,null,"Presentation"]
[null,null,"FI","FI_ISSUED",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 132.15","The issuer of a financial instrument shall classify the instrument, or its component parts, on initial recognition as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument."]
[null,null,"FI","FI_ISSUED","FI_ISSUED_DER",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 132.26","When a derivative financial instrument gives one party a choice over how it is settled (e.g. the issuer or the holder can choose settlement net in cash or by exchanging shares for cash), it is a financial asset or a financial liability unless all of the settlement alternatives would result in it being an equity instrument."]
[null,null,"FI","FI_ISSUED","FI_ISSUED_DER",null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 132.27","An example of a derivative financial instrument with a settlement option that is a financial liability is a share option that the issuer can decide to settle net in cash or by exchanging its own shares for cash. Similarly, some contracts to buy or sell a non-financial item in exchange for the entity’s own equity instruments are within the scope of this Standard because they can be settled either by delivery of the nonfinancial item or net in cash or another financial instrument (see paragraphs 8–10 [of AASB 132]). Such contracts are financial assets or financial liabilities and not equity instruments."]
[null,null,"FI","FI_ISSUED","FI_ISSUED_COMP",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 132.28","The issuer of a non-derivative financial instrument shall evaluate the terms of the financial instrument to determine whether it contains both a liability and an equity component. Such components shall be classified separately as financial liabilities, financial assets or equity instruments in accordance with paragraph 15 [of AASB 132]."]
[null,null,"FI","FI_OWN_EQUITY",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 132.33","If an entity reacquires its own equity instruments, those instruments (‘treasury shares’) shall be deducted from equity. No gain or loss shall be recognised in profit or loss on the purchase, sale, issue or cancellation of an entity’s own equity instruments. Such treasury shares may be acquired and held by the entity or by other members of the consolidated group. Consideration paid or received shall be recognised directly in equity."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",".\n.","Interest, dividends, losses and gains relating to a financial instrument or a component that is a financial liability shall be recognised as income or expense in profit or loss. Distributions to holders of an equity instrument shall be recognised by the entity directly in equity. Transaction costs of an equity transaction shall be accounted for as a deduction from equity."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",".\n.","Interest, dividends, losses and gains relating to a financial instrument or a component that is a financial liability shall be recognised as income or expense in profit or loss. Distributions to holders of an equity instrument shall be recognised by the entity directly in equity. Transaction costs of an equity transaction shall be accounted for as a deduction from equity."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",".\n.","Interest, dividends, losses and gains relating to a financial instrument or a component that is a financial liability shall be recognised as income or expense in profit or loss. Distributions to holders of an equity instrument shall be recognised by the entity directly in equity. Transaction costs of an equity transaction shall be accounted for as a deduction from equity."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.","AASB 132.42","A financial asset and a financial liability shall be offset and the net amount presented in the statement of financial position when, and only when, an entity:"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 132.42(a)","(a)","currently has a legally enforceable right to set off the recognised amounts; and"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.","AASB 132.42(b)","(b)","intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.",null,"In accounting for a transfer of a financial asset that does not qualify for derecognition, the entity shall not offset the transferred asset and the associated liability (see AASB 9, paragraph 3.2.22)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Inventories"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"INV",null,null,null,null,null,null,null,null,".",null,"Has the entity held inventories during any period for which the financial statements are presented?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K742=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S742)<2,\"Not answered\",'AASB 1060 Checklist'!S742))","v":"Not answered"}]
["TQS",3,null,"INV","INV_IMP",null,null,null,null,null,null,null,".",null,"-","Have any impairment losses being recognised or reversed during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K743=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S743)<2,\"Not answered\",'AASB 1060 Checklist'!S743))","v":"Not answered"}]
["TQS",3,null,"INV","INV_SEC",null,null,null,null,null,null,null,".",null,"-","Have inventories been pledged as securities for liabilities?",null,null,{"$f":"IF('AASB 1060 Checklist'!K744=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S744)<2,\"Not answered\",'AASB 1060 Checklist'!S744))","v":"Not answered"}]
["TQS",3,null,"INV","INV_NFP",null,null,"FPE_Y",null,null,null,null,".\n.",null,"-","Has any loss of service potential of inventories held for distribution by a not-for-profit entity been recognised?",null,null,{"$f":"IF('AASB 1060 Checklist'!K745=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S745)<2,\"Not answered\",'AASB 1060 Checklist'!S745))","v":"Not answered"}]
[]
[]
[null,null,null,"INV",null,null,null,null,null,null,null,null,".","AASB 1060.123","An entity shall disclose the following:  "]
[null,null,null,"INV",null,null,null,null,"AASB2021_6",null,null,null,".\n.","AASB 1060.123(a)","(a)","material accounting policy information about the measurement of inventories, including the cost formula used;"]
[null,null,null,"INV",null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.123(a)","(a)","the accounting policies adopted in measuring inventories, including the cost formula used;"]
[null,null,null,"INV",null,null,null,null,null,null,null,null,".\n.","AASB 1060.123(b)","(b)","the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity;"]
[null,null,null,"INV",null,null,null,null,null,null,null,null,".","AASB 1060.123(c)","(c)","the amount of inventories recognised as an expense during the period;"]
[null,null,null,"INV","INV_IMP",null,null,null,null,null,null,null,".\n.","AASB 1060.123(d)","(d)","impairment losses recognised or reversed in profit or loss in accordance with AASB 102 Inventories; and"]
[null,null,null,"INV","INV_SEC",null,null,null,null,null,null,null,".","AASB 1060.123(e)","(e)","the total carrying amount of inventories pledged as security for liabilities."]
[null,null,null,"INV","INV_NFP",null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.124","Not-for-profit entities shall disclose the basis on which any loss of service potential of inventories held for distribution is assessed, or the bases when more than one basis is used, in addition to the information required by paragraph 123.   "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investments in associates"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held investments in associates during any period for which the financial statements are presented?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K760=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S760)<2,\"Not answered\",'AASB 1060 Checklist'!S760))","v":"Not answered"}]
["TQS",2,"ASSOC","ASSOC_EQY",null,null,null,null,null,null,null,null,".",null,"-","Does the entity use the equity method to account for its any of its associates?",null,null,{"$f":"IF('AASB 1060 Checklist'!K761=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S761)<2,\"Not answered\",'AASB 1060 Checklist'!S761))","v":"Not answered"}]
["TQS",3,"ASSOC","ASSOC_EQY","ASSOC_EQY_PRICE",null,null,null,null,null,null,null,".",null,null,"-","Are there published price quotations for any of the entity's associates?",null,{"$f":"IF('AASB 1060 Checklist'!K762=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S762)<2,\"Not answered\",'AASB 1060 Checklist'!S762))","v":"Not answered"}]
["TQS",2,"ASSOC","ASSOC_COST",null,null,null,null,null,null,null,null,".",null,"-","Does the entity use the cost method to account for its any of its associates?",null,null,{"$f":"IF('AASB 1060 Checklist'!K763=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S763)<2,\"Not answered\",'AASB 1060 Checklist'!S763))","v":"Not answered"}]
["TQS",2,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"-","Does the entity account for any of its investments in associates in accordance with AASB 9 Financial Instruments?",null,null,{"$f":"IF('AASB 1060 Checklist'!K764=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S764)<2,\"Not answered\",'AASB 1060 Checklist'!S764))","v":"Not answered"}]
["TQS",2,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".",null,"-","Have any impairment losses been recognised or reversed during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K765=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S765)<2,\"Not answered\",'AASB 1060 Checklist'!S765))","v":"Not answered"}]
[]
[]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"Exemptions from the equity method"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 128.17","An entity need not apply the equity method to its investment in an associate or a joint venture if the entity is a parent that is exempt from preparing consolidated financial statements by the scope exception in paragraphs 4(a), Aus4.1 and Aus4.2 of AASB 10 or if all the following apply:"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(a)","The entity is a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the entity not applying the equity method."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.",null,"(b)","The entity’s debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets)."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(c)","The entity did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation, for the purpose of issuing any class of instruments in a public market."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(d)","The ultimate or any intermediate parent of the entity produces financial statements available for public use that comply with International Financial Reporting Standards, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with AASB 10."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.Aus17.1","Notwithstanding paragraph 17(d) [of AASB 128], an entity that meets the criteria in paragraphs 17(a), 17(b) and 17(c) [of AASB 128] need not apply the equity method in accounting for an interest in an associate or joint venture if its ultimate or any intermediate parent produces financial statements that are available for public use in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with AASB 10 and:"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"(a)","the investor or the joint venturer and its ultimate or intermediate parent are:"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"","(i)","both not-for-profit entities complying with Australian Accounting Standards; or"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"","(ii)","both entities complying with Australian Accounting Standards – Simplified Disclosures; or"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(b)","the investor or the joint venturer is an entity complying with Australian Accounting Standards – Simplified Disclosures and its ultimate or intermediate parent is a not-for-profit entity complying with Australian Accounting Standards."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.Aus17.2","Notwithstanding paragraphs 17 and Aus17.1 [of AASB 128], the ultimate Australian entity shall apply the equity method in accounting for interests in associates and joint ventures in accordance with [AASB 128] when either the entity or the group is a reporting entity, or both the entity and the group are reporting entities, except if the ultimate Australian parent is required, in accordance with paragraph 31 of AASB 10, to measure all of its subsidiaries at fair value through profit or loss."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.18","When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that investment at fair value through profit or loss in accordance with AASB 9. An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"Disclosures"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".","AASB 1060.125","An entity shall disclose the following:  "]
[null,null,"ASSOC",null,null,null,null,null,"AASB2021_6",null,null,null,".","AASB 1060.125(a)","(a)","material accounting policy information for investments in associates;"]
[null,null,"ASSOC",null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.125(a)","(a)","its accounting policy for investments in associates;"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".","AASB 1060.125(b)","(b)","the carrying amount of investments in associates (see paragraph 35(i))"]
[null,null,"ASSOC","ASSOC_EQY","ASSOC_EQY_PRICE",null,null,null,null,null,null,null,".\n.","AASB 1060.125(c)","(c)","the fair value of investments in associates accounted for using the equity method for which there are published price quotations."]
[null,null,"ASSOC","ASSOC_COST",null,null,null,null,null,null,null,null,".\n.","AASB 1060.126","For investments in associates accounted for by the cost model, an investor shall disclose the amount of dividends and other distributions recognised as income."]
[null,null,"ASSOC","ASSOC_EQY",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.127","For investments in associates accounted for by the equity method, an investor shall disclose separately its share of the profit or loss of such associates and its share of any discontinued operations of such associates."]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.","AASB 1060.128","For investments in associates accounted for in accordance with AASB 9, an investor shall make the disclosures required by paragraphs 113–115. "]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".",null,"The disclosure requirements of paragraphs 113-115 are reproduced below:"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.113","An entity shall disclose the carrying amounts of each of the following categories of financial assets and financial liabilities at the reporting date, in total, either in the statement of financial position or in the notes:  "]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(a)","(a)","financial assets measured at fair value through profit or loss;"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(b)","(b)","financial assets measured at amortised cost;"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(c)","(c)","financial liabilities measured at fair value through profit or loss;"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(d)","(d)","financial liabilities measured at amortised cost; and"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.","AASB 1060.113(e)","(e)","financial assets measured at fair value through other comprehensive income, showing separately:"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of AASB 9; and"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","investments in equity instruments designated as such upon initial recognition in accordance with paragraph 5.7.5 of AASB 9."]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.114","An entity shall disclose information that enables users of its financial statements to evaluate the significance of  financial  instruments  for  its  financial  position  and  performance.  For  example,  for  long-term  debt  such information would normally include the terms and conditions of the debt instrument (such as interest rate, maturity, repayment schedule, and restrictions that the debt instrument imposes on the entity)."]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.115","For all financial assets and financial liabilities measured at fair value, the entity shall disclose the basis for determining fair value, for example, quoted market price in an active market or a valuation technique. When a valuation technique is used, the entity shall disclose the assumptions applied in determining fair value for each class of financial assets or financial liabilities. For example, if applicable, an entity discloses information about the assumptions relating to prepayment rates, rates of estimated credit losses, and interest rates or discount rates."]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and"]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed."]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".","AASB 1060.170(e)","(e)","investments in associates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investments in joint ventures"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"JV",null,null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held interests in joint ventures during any period for which the financial statements are presented?"]
["TQS",2,"JV","JV_EQY",null,null,null,null,null,null,null,null,".",null,"-","Does the entity use the equity method to account for its any of its joint ventures?",null,null,{"$f":"IF('AASB 1060 Checklist'!K812=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S812)<2,\"Not answered\",'AASB 1060 Checklist'!S812))","v":"Not answered"}]
["TQS",3,"JV","JV_EQY","JV_EQY_PRICE",null,null,null,null,null,null,null,".",null,null,"-","Are there published price quotations for any of the entity's joint ventures?",null,{"$f":"IF('AASB 1060 Checklist'!K813=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S813)<2,\"Not answered\",'AASB 1060 Checklist'!S813))","v":"Not answered"}]
["TQS",2,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"-","Does the entity account for any of its investments in associates in accordance with AASB 9 Financial Instruments?",null,null,{"$f":"IF('AASB 1060 Checklist'!K814=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S814)<2,\"Not answered\",'AASB 1060 Checklist'!S814))","v":"Not answered"}]
["TQS",2,"JV","JV_IMP",null,null,null,null,null,null,null,null,".",null,"-","Have any impairment losses been recognised or reversed during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K815=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S815)<2,\"Not answered\",'AASB 1060 Checklist'!S815))","v":"Not answered"}]
[]
[]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"Exemptions from the equity method"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 128.17","An entity need not apply the equity method to its investment in an associate or a joint venture if the entity is a parent that is exempt from preparing consolidated financial statements by the scope exception in paragraphs 4(a), Aus4.1 and Aus4.2 of AASB 10 or if all the following apply:"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(a)","The entity is a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the entity not applying the equity method."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.",null,"(b)","The entity’s debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets)."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(c)","The entity did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation, for the purpose of issuing any class of instruments in a public market."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(d)","The ultimate or any intermediate parent of the entity produces financial statements available for public use that comply with International Financial Reporting Standards, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with AASB 10."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.Aus17.1","Notwithstanding paragraph 17(d) [of AASB 128], an entity that meets the criteria in paragraphs 17(a), 17(b) and 17(c) [of AASB 128] need not apply the equity method in accounting for an interest in an associate or joint venture if its ultimate or any intermediate parent produces financial statements that are available for public use in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with AASB 10 and:"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"(a)","the investor or the joint venturer and its ultimate or intermediate parent are:"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"","(i)","both not-for-profit entities complying with Australian Accounting Standards; or"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"","(ii)","both entities complying with Australian Accounting Standards – Simplified Disclosures; or"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(b)","the investor or the joint venturer is an entity complying with Australian Accounting Standards – Simplified Disclosures and its ultimate or intermediate parent is a not-for-profit entity complying with Australian Accounting Standards."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.Aus17.2","Notwithstanding paragraphs 17 and Aus17.1 [of AASB 128], the ultimate Australian entity shall apply the equity method in accounting for interests in associates and joint ventures in accordance with [AASB 128] when either the entity or the group is a reporting entity, or both the entity and the group are reporting entities, except if the ultimate Australian parent is required, in accordance with paragraph 31 of AASB 10, to measure all of its subsidiaries at fair value through profit or loss."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.18","When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that investment at fair value through profit or loss in accordance with AASB 9. An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"Disclosures"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".","AASB 1060.129","An entity shall disclose the following:"]
[null,null,"JV",null,null,null,null,null,"AASB2021_6",null,null,null,".",null,"(a)","material accounting policy information for recognising its interests in joint ventures;"]
[null,null,"JV",null,null,null,null,null,"AASB2021_6_Y",null,null,null,".",null,"(a)","the accounting policy it uses for recognising its interests in joint ventures;"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"(b)","the carrying amount of investments in joint ventures;"]
[null,null,"JV","JV_EQY","JV_EQY_PRICE",null,null,null,null,null,null,null,".\n.",null,"(c)","the fair value of investments in associates accounted for using the equity method for which there are published price quotations."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(d)","the aggregate amount of its commitments relating to joint ventures, including its share in the capital commitments that have been incurred jointly with other venturers, as well as its share of the capital commitments of the joint ventures themselves."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.130","For joint ventures accounted for in accordance with the equity method, the venturer shall also make the disclosures required by paragraph 127 for equity method investments."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,null,null,"The requirements of AASB 1060.127 are reproduced below:"]
[null,null,"JV","JV_EQY",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.127","For investments in associates accounted for by the equity method, an investor shall disclose separately its share of the profit or loss of such associates and its share of any discontinued operations of such associates"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.131","For joint ventures accounted for in accordance with AASB 9, the venturer shall make the disclosures required by paragraphs 113-115."]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".",null,"The disclosure requirements of paragraphs 113-115 are reproduced below:"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.113","An entity shall disclose the carrying amounts of each of the following categories of financial assets and financial liabilities at the reporting date, in total, either in the statement of financial position or in the notes:  "]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(a)","(a)","financial assets measured at fair value through profit or loss;"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(b)","(b)","financial assets measured at amortised cost;"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(c)","(c)","financial liabilities measured at fair value through profit or loss;"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(d)","(d)","financial liabilities measured at amortised cost; and"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.","AASB 1060.113(e)","(e)","financial assets measured at fair value through other comprehensive income, showing separately:"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of AASB 9; and"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","investments in equity instruments designated as such upon initial recognition in accordance with paragraph 5.7.5 of AASB 9."]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and"]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed."]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".","AASB 1060.170(f)","(f)","investments in joint ventures."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investment property at fair value"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held investment property that is accounted for at fair value through profit or loss during the current or prior period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K861=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S861)<2,\"Not answered\",'AASB 1060 Checklist'!S861))","v":"Not answered"}]
["TQS",2,"INVPROP","INVPROP_RES",null,null,null,null,null,null,null,null,".\n.",null,"-","Are there any restrictions on the realisability of investment property or the remittance of income and proceeds of disposal?",null,null,{"$f":"IF('AASB 1060 Checklist'!K862=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S862)<2,\"Not answered\",'AASB 1060 Checklist'!S862))","v":"Not answered"}]
["TQS",2,"INVPROP","INVPROP_OB",null,null,null,null,null,null,null,null,".\n.",null,"-","Does the entity have contractual obligations to purchase, construct or develop investment property for repairs, maintenance or enhancements?",null,null,{"$f":"IF('AASB 1060 Checklist'!K863=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S863)<2,\"Not answered\",'AASB 1060 Checklist'!S863))","v":"Not answered"}]
[]
[]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.132","An entity shall disclose the following for all investment property accounted for at fair value through profit or loss (paragraph 33 of AASB 140 Investment Property):  "]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(a)","(a)","the methods and significant assumptions applied in determining the fair value of investment property;"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.132(b)","(b)","the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and class of the investment property being valued. If there has been no such valuation, that fact shall be disclosed;"]
[null,null,"INVPROP","INVPROP_RES",null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(c)","(c)","the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal;"]
[null,null,"INVPROP","INVPROP_OB",null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(d)","(d)","contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements; and"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(e)","(e)","a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing separately:"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.",null,"","(i)","additions, disclosing separately those additions resulting from acquisitions through business combinations;"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".",null,"","(ii)","net gains or losses from fair value adjustments;"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.",null,"","(iii)","transfers to and from investment property carried at cost less accumulated depreciation and impairment (see paragraph 57 of AASB 140);  and"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".",null,"","(iv)","transfers to and from inventories and owner-occupied property; and"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".",null,null,"(v)","other changes."]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods. "]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.133","In accordance  with  the  section  covering  Leases,  the  owner  of  an  investment  property  provides  lessors’ disclosures about leases into which it has entered. A lessee that holds a right-of-use asset that is an investment property provides lessees’ disclosures as required by that section for any leases into which it has entered."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Property, plant and equipment and investment property at cost"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"PPE",null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held property, plant and equipment during the current or prior period or investment property carried at cost less impairment?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K883=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S883)<2,\"Not answered\",'AASB 1060 Checklist'!S883))","v":"Not answered"}]
["TQS",3,null,"PPE","PPE_COST",null,null,null,null,null,null,null,".",null,"-","Are any items of property, plant and equipment measured at cost?",null,null,{"$f":"IF('AASB 1060 Checklist'!K884=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S884)<2,\"Not answered\",'AASB 1060 Checklist'!S884))","v":"Not answered"}]
["TQS",3,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".",null,"-","Are any items of property, plant and equipment stated at revalued amounts?",null,null,{"$f":"IF('AASB 1060 Checklist'!K885=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S885)<2,\"Not answered\",'AASB 1060 Checklist'!S885))","v":"Not answered"}]
["TQS",3,null,"PPE","PPE_RESTRICT",null,null,null,null,null,null,null,".\n.",null,"-","Does any property, plant and equipment have restricted rights, or been pledged as security for liabilities?",null,null,{"$f":"IF('AASB 1060 Checklist'!K886=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S886)<2,\"Not answered\",'AASB 1060 Checklist'!S886))","v":"Not answered"}]
[]
[]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.134","An entity shall disclose the following for each class of property, plant and equipment determined in accordance with paragraph 44(a) and separately for investment property carried at cost less accumulated depreciation and impairment:  "]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".","AASB 1060.134(a)","(a)","the measurement bases used for determining the gross carrying amount;"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".","AASB 1060.134(b)","(b)","the depreciation methods used;"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".","AASB 1060.134(c)","(c)","the useful lives or the depreciation rates used;"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.134(d)","(d)","the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period; and"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.134(e)","(e)","a reconciliation of the carrying amount at the beginning and end of the reporting period, showing separately:"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,"","(i)","additions;"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","assets classified as held for sale or included in a disposal group classified as held for sale in accordance with AASB 5 and other disposals;"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,"","(iii)","acquisitions through business combinations;"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".\n.\n.",null,"","(iv)","increases or decreases resulting from revaluations under AASB 116 and from impairment losses recognised or reversed in other comprehensive income in accordance with AASB 136 Impairment of Assets;"]
[null,null,"INVPROP","PPE",null,null,null,null,null,null,null,null,".\n.",null,null,"(v)","transfers to and from investment property carried at fair value through profit or loss (see paragraph 57 of AASB 140);"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".",null,null,"(vi)","impairment losses recognised or reversed in profit or loss in accordance with AASB 136;"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,null,"(vii)","depreciation; and"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,null,"(viii)","other changes."]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods.  "]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".","AASB 1060.135","An entity shall also disclose the following:  "]
[null,null,null,"PPE","PPE_RESTRICT",null,null,null,null,null,null,null,".\n.","AASB 1060.135(a)","(a)","the existence and carrying amounts of property, plant and equipment to which the entity has restricted title or that is pledged as security for liabilities;"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.135(b)","(b)","the amount of contractual commitments for the acquisition of property, plant and equipment; and"]
[null,null,"INVPROP","PPE",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.135(c)","(c)","if an entity has investment property whose fair value cannot be measured reliably, it shall disclose that fact and the reasons why fair value cannot be measured reliably for those items of investment property."]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.136","If items of property, plant and equipment are stated at revalued amounts, an entity shall disclose the following: "]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(a)","(a)","the effective date of the revaluation;"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(b)","(b)","whether an independent valuer was involved;"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(c)","(c)","the methods and significant assumptions applied in estimating the items’ fair values; and"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.136(d)","(d)","the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders."]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed."]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".","AASB 1060.170(a)","(a)","property, plant and equipment;"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Intangible assets other than goodwill"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"IA",null,null,null,null,null,null,null,null,".",null,"Has the entity held intangible assets (other than goodwill) during the current or prior period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K923=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S923)<2,\"Not answered\",'AASB 1060 Checklist'!S923))","v":"Not answered"}]
["TQS",3,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".",null,"-","Are any intangible assets stated at revalued amounts?",null,null,{"$f":"IF('AASB 1060 Checklist'!K924=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S924)<2,\"Not answered\",'AASB 1060 Checklist'!S924))","v":"Not answered"}]
["TQS",3,null,"IA","IA_IMP",null,null,null,null,null,null,null,".",null,"-","Have any impairment losses been recognised or reversed during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K925=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S925)<2,\"Not answered\",'AASB 1060 Checklist'!S925))","v":"Not answered"}]
["TQS",3,null,"IA","IA_MAT",null,null,null,null,null,null,null,".",null,"-","Are any individual intangible assets material to the entity's financial statements?",null,null,{"$f":"IF('AASB 1060 Checklist'!K926=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S926)<2,\"Not answered\",'AASB 1060 Checklist'!S926))","v":"Not answered"}]
["TQS",3,null,"IA","IA_GRANT",null,null,null,null,null,null,null,".\n.",null,"-","Have intangible assets been acquired by way of government grants that have been initially recognised at fair value?",null,null,{"$f":"IF('AASB 1060 Checklist'!K927=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S927)<2,\"Not answered\",'AASB 1060 Checklist'!S927))","v":"Not answered"}]
["TQS",3,null,"IA","IA_RESTRICT",null,null,null,null,null,null,null,".",null,"-","Do any intangible assets have restricted rights, or been pledged as security for liabilities?",null,null,{"$f":"IF('AASB 1060 Checklist'!K928=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S928)<2,\"Not answered\",'AASB 1060 Checklist'!S928))","v":"Not answered"}]
["TQS",3,null,"IA","IA_RD",null,null,null,null,null,null,null,".",null,"-","Has research and development expenditure been recognised as an expense during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K929=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S929)<2,\"Not answered\",'AASB 1060 Checklist'!S929))","v":"Not answered"}]
["TQS",3,null,"IA","IA_INDEF",null,null,null,null,null,null,null,".",null,"-","Do any intangible assets have an indefinite useful life?",null,null,{"$f":"IF('AASB 1060 Checklist'!K930=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S930)<2,\"Not answered\",'AASB 1060 Checklist'!S930))","v":"Not answered"}]
[]
[]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.137","An entity shall disclose the following for each class of intangible assets:  "]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.137(a)","(a)","the useful lives or the amortisation rates used;"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.137(b)","(b)","the amortisation methods used;"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".\n.","AASB 1060.137(c)","(c)","the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period;"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.137(d)","(d)","the line item(s) in the statement of profit or loss and other comprehensive income (if presented), the statement of profit or loss and the statement of comprehensive income (if presented), or the combined statement of income and retained earnings (if presented) in which any amortisation of intangible assets is included; and"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".\n.","AASB 1060.137(e)","(e)","a reconciliation of the carrying amount at the beginning and end of the reporting period, showing separately:"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,"","(i)","additions;"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","assets classified as held for sale or included in a disposal group classified as held for sale in accordance with AASB 5 and other disposals;"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,"","(iii)","acquisitions through business combinations;"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".\n.\n.",null,"","(iv)","increases or decreases resulting from revaluations under AASB 138 and from impairment losses recognised or reversed in other comprehensive income in accordance with AASB 136;"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,null,"(v)","amortisation;"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".",null,null,"(vi)","impairment losses recognised or reversed in profit or loss in accordance with AASB 136; and"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,null,"(vii)","other changes."]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods.   "]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.138","An entity shall also disclose:  "]
[null,null,null,"IA","IN_MAT",null,null,null,null,null,null,null,".\n.","AASB 1060.138(a)","(a)","a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity’s financial statements;"]
[null,null,null,"IA","IA_GRANT",null,null,null,null,null,null,null,".\n.","AASB 1060.138(b)","(b)","for intangible assets acquired by way of a government grant and initially recognised at fair value (see paragraph 44 of AASB 138):"]
[null,null,null,"IA","IA_GRANT",null,null,null,null,null,null,null,".",null,"","(i)","the fair value initially recognised for these assets; and"]
[null,null,null,"IA","IA_GRANT",null,null,null,null,null,null,null,".",null,"","(ii)","their carrying amounts;"]
[null,null,null,"IA","IA_RESTRICT",null,null,null,null,null,null,null,".\n.","AASB 1060.138(c)","(c)","the existence and carrying amounts of intangible assets to which the entity has restricted title or that are pledged as security for liabilities; and"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.138(d)","(d)","the amount of contractual commitments for the acquisition of intangible assets."]
[null,null,null,"IA","IA_RD",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.139","An entity shall disclose the aggregate amount of research and development expenditure recognised as an expense during the period. Research and development expenditure comprises all expenditure that is directly attributable to research or development activities. "]
[null,null,null,"IA","IA_RD",null,null,null,null,null,null,null,".\n.",null,"(See paragraphs 66 and 67 of AASB 138 for guidance on the type of expenditure to be included for the purpose of the disclosure requirement in paragraph 139.)"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".","AASB 1060.140","If items of intangible assets are stated at revalued amounts, an entity shall disclose the following:  "]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".","AASB 1060.140(a)","(a)","the effective date of the revaluation;"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".","AASB 1060.140(b)","(b)","whether an independent valuer was involved;"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".","AASB 1060.140(c)","(c)","the methods and significant assumptions applied in estimating the items’ fair values; and"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.140(d)","(d)","the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders."]
[null,null,null,"IA","IA_INDEF",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.141","An entity shall also disclose for an intangible asset assessed as having an indefinite useful life, the carrying amount of that asset and the reasons supporting the assessment of an indefinite useful life. In giving these reasons, the entity shall describe the factor(s) that played a significant role in determining that the asset has an indefinite useful life.  "]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed."]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".","AASB 1060.170(d)","(d)","intangible assets other than goodwill;"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business combinations and goodwill"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"BC",null,null,null,null,null,null,null,null,".\n.",null,"Has a business combination (or business combinations) occurred during the period, or comparative period(s)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K972=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S972)<2,\"Not answered\",'AASB 1060 Checklist'!S972))","v":"Not answered"}]
["TQS",3,null,"BC","BC_EXCESS",null,null,null,null,null,null,null,".",null,"-","Was an excess recognised in profit or loss for any business combination?",null,null,{"$f":"IF('AASB 1060 Checklist'!K973=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S973)<2,\"Not answered\",'AASB 1060 Checklist'!S973))","v":"Not answered"}]
["TQS",3,null,"BC","BC_GOODWILL",null,null,null,null,null,null,null,".",null,"-","Was goodwill recognised in any business combination that occurred?",null,null,{"$f":"IF('AASB 1060 Checklist'!K974=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S974)<2,\"Not answered\",'AASB 1060 Checklist'!S974))","v":"Not answered"}]
["TQS",3,null,"BC","BC_NCI",null,null,null,null,null,null,null,".\n.",null,"-","Did any business combination involve the acquisition of less than 100 per cent of the equity interests of the acquiree?",null,null,{"$f":"IF('AASB 1060 Checklist'!K975=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S975)<2,\"Not answered\",'AASB 1060 Checklist'!S975))","v":"Not answered"}]
["TQS",2,null,"GW",null,null,null,null,null,null,null,null,".",null,"Did the entity have any goodwill during the period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K976=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S976)<2,\"Not answered\",'AASB 1060 Checklist'!S976))","v":"Not answered"}]
["TQS",3,null,"GW","GW_IMP",null,null,null,null,null,null,null,".\n.",null,"-","Was an impairment loss (for goodwill) recognised during the periods covered by the financial statements?",null,null,{"$f":"IF('AASB 1060 Checklist'!K977=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S977)<2,\"Not answered\",'AASB 1060 Checklist'!S977))","v":"Not answered"}]
[]
[]
[null,null,null,"BC",null,null,null,null,null,null,null,null,null,null,"For business combination(s) during the reporting period  "]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".","AASB 1060.142","For each business combination during the period, the acquirer shall disclose the following:  "]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".","AASB 1060.142(a)","(a)","the names and descriptions of the combining entities or businesses;"]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".","AASB 1060.142(b)","(b)","the acquisition date;"]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".","AASB 1060.142(c)","(c)","the percentage of voting equity instruments acquired;"]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".\n.","AASB 1060.142(d)","(d)","the cost of the combination and a description of the components of that cost (such as cash, equity instruments and debt instruments);"]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".\n.","AASB 1060.142(e)","(e)","the amounts recognised at the acquisition date for each class of the acquiree’s assets, liabilities and contingent liabilities, including goodwill;"]
[null,null,null,"BC","BC_EXCESS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.142(f)","(f)","the amount of any excess recognised in profit or loss in accordance with paragraph 34 of AASB 3 Business Combinations and the line item in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which the excess is recognised;"]
[null,null,null,"BC","BC_GOODWILL",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.142(g)","(g)","a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, or intangible assets or other items not recognised in accordance with paragraphs 10–14 of AASB 3; and"]
[null,null,null,"BC","BC_NCI",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.142(h)","(h)","for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date, the acquirer shall disclose the amount of the non-controlling interest in the acquiree recognised at the acquisition date and the measurement basis for that amount."]
[null,null,null,"GW",null,null,null,null,null,null,null,null,null,null,"For all business combinations  "]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".\n.","AASB 1060.143","An acquirer shall disclose a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period, showing separately:  "]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.143(a)","(a)","changes arising from new business combinations;"]
[null,null,null,"GW","GW_IMP",null,null,null,null,null,null,null,".","AASB 1060.143(b)","(b)","impairment losses;"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.143(c)","(c)","disposals of previously acquired businesses; and"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.143(d)","(d)","other changes."]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods. "]
[null,null,null,"GW",null,null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,null,"GW","GW_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed.",null,null,null,null,"Note 19: Goodwill"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.170(d)","(c)","goodwill;"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Leases"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"Is the entity a party to a lease as lessee?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1007=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1007)<2,\"Not answered\",'AASB 1060 Checklist'!S1007))","v":"Not answered"}]
["TQS",3,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".",null,"-","Are any right-of-use assets measured on the revaluation basis?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1008=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1008)<2,\"Not answered\",'AASB 1060 Checklist'!S1008))","v":"Not answered"}]
["TQS",3,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".\n.",null,"-","Does the entity have any short-term leases or leases of low-value assets that are not recognised as right-of-use assets under the exemption in AASB 16.6?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1009=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1009)<2,\"Not answered\",'AASB 1060 Checklist'!S1009))","v":"Not answered"}]
["TQS",3,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.",null,"-","Has the entity applied the practical expedient in AASB 16.46A to not treat rent concessions occurring as a direct result of the COVID-19 pandemic as a lease modification?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1010=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1010)<2,\"Not answered\",'AASB 1060 Checklist'!S1010))","v":"Not answered"}]
["TQS",3,null,"LESSEE","LESSEE_ROU",null,null,null,null,null,null,null,".",null,"-","Has the entity presented right-of-use assets separately in the statement of financial position?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1011=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1011)<2,\"Not answered\",'AASB 1060 Checklist'!S1011))","v":"Not answered"}]
["TQS",3,null,"LESSEE","LESSEE_LL",null,null,null,null,null,null,null,".",null,"-","Has the entity presented lease liabilities separately in the statement of financial position?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1012=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1012)<2,\"Not answered\",'AASB 1060 Checklist'!S1012))","v":"Not answered"}]
["TQS",3,null,"LESSEE","LESSEE_IP",null,null,null,null,null,null,null,".",null,"-","Does the entity have right-of-use assets that meet the definition of investment property?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1013=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1013)<2,\"Not answered\",'AASB 1060 Checklist'!S1013))","v":"Not answered"}]
["TQ",2,null,"LESSORF",null,null,null,null,null,null,null,null,".",null,"Is the entity a party to a finance lease as lessor?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1014=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1014)<2,\"Not answered\",'AASB 1060 Checklist'!S1014))","v":"Not answered"}]
["TQS",3,null,"LESSORF","LESSORF_RES",null,null,null,null,null,null,null,".",null,"-","Are there any unguaranteed residual values accruing to the benefit of the lessor?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1015=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1015)<2,\"Not answered\",'AASB 1060 Checklist'!S1015))","v":"Not answered"}]
["TQS",3,null,"LESSORF","LESSORF_LOSS",null,null,null,null,null,null,null,".",null,"-","Has a loss allowance for uncollectable lease payments receivable being recognised?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1016=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1016)<2,\"Not answered\",'AASB 1060 Checklist'!S1016))","v":"Not answered"}]
["TQS",3,null,"LESSORF","LESSORF_VAR",null,null,null,null,null,null,null,".\n.",null,"-","Are there variable lease payments not included in the measurement of the net investment in the lease?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1017=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1017)<2,\"Not answered\",'AASB 1060 Checklist'!S1017))","v":"Not answered"}]
["TQS",3,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".",null,"-","Has there been a modification to a finance lease that is not accounted for as separate lease?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1018=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1018)<2,\"Not answered\",'AASB 1060 Checklist'!S1018))","v":"Not answered"}]
["TQ",2,null,"LESSORO",null,null,null,null,null,null,null,null,".",null,"Is the entity a party to an operating lease as lessor?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1019=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1019)<2,\"Not answered\",'AASB 1060 Checklist'!S1019))","v":"Not answered"}]
["TQS",3,null,"LESSORO","LESSORO_VAR",null,null,null,null,null,null,null,".\n.",null,"-","Are there variable lease payments not included in the measurement of the net investment in the lease?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1020=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1020)<2,\"Not answered\",'AASB 1060 Checklist'!S1020))","v":"Not answered"}]
["TQ",2,null,"LEASEBACK",null,null,null,null,null,null,null,null,".",null,"Have there been any sale and leaseback transactions, whether as lessor or lessee?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1021=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1021)<2,\"Not answered\",'AASB 1060 Checklist'!S1021))","v":"Not answered"}]
["TQ",2,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.",null,"Is the entity a not-for-profit entity that is a lessee that has elected to measure a class or classes of right-of-use assets at initial recognition at cost in accordance with paragraphs 23-25 of AASB 16 for leases that have significantly below-market terms and conditions principally to enable the entity to further its objectives?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1022=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1022)<2,\"Not answered\",'AASB 1060 Checklist'!S1022))","v":"Not answered"}]
[]
[]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 1060.144","A lessee shall make the following disclosures for leases:  "]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.144(a)","(a)","for each class of underlying asset, the net carrying amount of the right-of-use asset at the end of the reporting period;"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.144(b)","(b)","the total of future lease payments at the end of the reporting period, for each of the following periods:"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"","(i)","not later than one year;"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"","(ii)","later than one year and not later than five years; and (iii)"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.144(c)","(c)","a general description of the lessee’s significant leasing arrangements including, for example, information about variable lease payments, extension and termination options, residual value guarantees, subleases and restrictions imposed by lease arrangements."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.145","In addition, the requirements for disclosure about assets in accordance with paragraphs 134(e)(i) and (vii) and 136 apply to lessees for the right-of-use assets. "]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"The disclosure requirements of paragraphs 134(e)(i) and (vii) and 136 are reproduced below:"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.134(e)","A reconciliation of the carrying amount at the beginning and end of the reporting period, showing separately:  "]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"","(i)","additions;"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,null,"(vii)","depreciation"]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.136","If items of property, plant and equipment are stated at revalued amounts, an entity shall disclose the following: "]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(a)","(a)","the effective date of the revaluation;"]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(b)","(b)","whether an independent valuer was involved;"]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(c)","(c)","the methods and significant assumptions applied in estimating the items’ fair values; and"]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.136(d)","(d)","the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders."]
[null,null,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.146","A lessee shall make the following disclosures for short-term leases and leases of low-value assets that are not recognised as right-of-use assets under the exemption in paragraph 6 of AASB 16 Leases:  "]
[null,null,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.146(a)","(a)","the amount of its lease commitments for short-term leases if the portfolio of short-term leases to which it is committed at the end of the reporting period is dissimilar to the portfolio of short-term leases to which the short-term lease expense disclosed applying paragraph (b) below relates; and"]
[null,null,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".","AASB 1060.146(b)","(b)","lease payments recognised as an expense."]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".",null,"Lease modifications that are a direct consequence of the COVID-19 pandemic"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 16.46A","As a practical expedient, a lessee may elect not to assess whether a rent concession that meets the conditions in paragraph 46B is a lease modification. A lessee that makes this election shall account for any change in lease payments resulting from the rent concession the same way it would account for the change applying this Standard if the change were not a lease modification."]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.","AASB 16.46B","The practical expedient in paragraph 46A applies only to rent concessions occurring as a direct consequence of the covid-19 pandemic and only if all of the following conditions are met:"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.","AASB 16.46B","(a)","the change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration for the lease immediately preceding the change;"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 16.46B","(b)","any reduction in lease payments affects only payments originally due on or before 30 June 2021 (for example, a rent concession would meet this condition if it results in reduced lease payments on or before 30 June 2021 and increased lease payments that extend beyond 30 June 2021); and"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".","AASB 16.46B","(c)","there is no substantive change to other terms and conditions of the lease."]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.146A","If a lessee applies the practice expedient in paragraph 46A, the lessee shall disclose:"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.",null,"* At the date of finalisation of this checklist (12 March 2021), the IASB had decided at its supplementary March 2021 meeting to extend the date for which the practical expedient may be applied to rent payments originally due before 30 June 2022 (i.e. 12 months longer than the existing practical expedient).  The amendments to give effect to this decision are expected by the end of March 2021."]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.146A(a)","(a)","that it has applied the practical expedient to all rent concessions that meet the conditions in AASB 16 paragraph 46B or, if not applied to all such rent concessions, information about the nature of the contracts to which it has applied the practical expedient (see AASB 16 paragraph 2); and"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.146A(b)","(b)","the amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions to which the lessee has applied the practical expedient in AASB 16 paragraph 46A."]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.\n.",null,"In the reporting period in which a lessee first applies the practical expedient in AASB 16 paragraph 46A, the lessee is not required to disclose the information that would otherwise be required by paragraph 106(b) in respect of the accounting policy changes made in applying the practical expedient."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"Presentation - lessees"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.47","A lessee shall present in the statement of financial position, or disclose in the notes:"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.47(a)","(a)","right of use assets separately from other assets."]
[null,null,null,"LESSEE","LESSEE_ROU_Y",null,null,null,null,null,null,null,".\n.",null,null,"If a lessee does not present right-of-use assets separately in the statement of financial position, the lessee shall:"]
[null,null,null,"LESSEE","LESSEE_ROU_Y",null,null,null,null,null,null,null,".\n.",null,"","(i)","include right-of-use assets within the same line as that within which the corresponding underlying assets would be presented if they were owned; and"]
[null,null,null,"LESSEE","LESSEE_ROU_Y",null,null,null,null,null,null,null,".\n.",null,"","(ii)","disclose which line items in the statement of financial position include those right-of-use assets."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.47(b)","(b)","lease liabilities separately from other liabilities."]
[null,null,null,"LESSEE","LESSEE_LL_Y",null,null,null,null,null,null,null,".\n.\n.",null,null,"If a lessee does not present lease liabilities separately in the statement of financial position, the lessee shall disclosure which line items in the statement of financial position include those liabilities."]
[null,null,null,"LESSEE","LESSEE_IP",null,null,null,null,null,null,null,".\n.\n.","AASB 16.48","The requirement in paragraph 47(a) does not apply to right-of-use assets that meet the definition of investment property, which shall be presented in the statement of financial position as investment property."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 16.49","In the statement of profit or loss and other comprehensive income, a lessee shall present interest expense on the lease liability separately from the depreciation charge for the right-of-use asset. Interest expense on the lease liability is a component of finance costs, which paragraph 82(b) of AASB 101 Presentation of Financial Statements requires to be presented separately in the statement of profit or loss and other comprehensive income."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.50","In the statement of cash flows, a lessee shall classify:"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.50(a)","(a)","cash payments for the principal portion of the lease liability within financing activities"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 16.50(b)","(b)","cash payments for the interest portion of the lease liability applying the requirements in AASB 107 Statement of Cash Flows for interest paid; and"]
[null,null,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".\n.","AASB 16.50(c)","(c)","short-term lease payments, payments for leases of low-value assets and variable lease payments not included in the measurement of the lease liability within operating activities."]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,null,null,"Finance leases – lessors  "]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".","AASB 1060.147","A lessor shall make the following disclosures for finance leases:  "]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.147(a)","(a)","a reconciliation between the gross investment in the lease at the end of the reporting period and the present value of lease payments receivable at the end of the reporting period. In addition, a lessor shall disclose the gross investment in the lease and the present value of lease payments receivable at the end of the reporting period, for each of the following periods:"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".",null,"","(i)","not later than one year;"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".",null,"","(ii)","later than one year and not later than five years; and (iii)"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".",null,"","(iii)","later than five years;"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".","AASB 1060.147(b)","(b)","unearned finance income;"]
[null,null,null,"LESSORF","LESSORF_RES",null,null,null,null,null,null,null,".","AASB 1060.147(c)","(c)","the unguaranteed residual values accruing to the benefit of the lessor;"]
[null,null,null,"LESSORF","LESSORF_LOSS",null,null,null,null,null,null,null,".","AASB 1060.147(d)","(d)","the loss allowance for uncollectable lease payments receivable;"]
[null,null,null,"LESSORF","LESSORF_VAR",null,null,null,null,null,null,null,".\n.","AASB 1060.147(e)","(e)","income relating to variable lease payments not included in the measurement of the net investment in the lease; and"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.147(f)","(f)","a general description of the lessor’s significant leasing arrangements, including, for example, information about variable lease payments, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements."]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".\n.","AASB 16.80","For a modification to a finance lease that is not accounted for as a separate lease, a lessor shall account for the modification as follows:"]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".\n.","AASB 16.80(a)","(a)","if the lease would have been classified as an operating lease had the modification been in effect at the inception date, the lessor shall:"]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".\n.",null,"","(i)","account for the lease modification as a new lease from the effective date of the modification; and"]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".\n.",null,"","(ii)","measure the carrying amount of the underlying asset as the net investment in the lease immediately before the effective date of the lease modification."]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".","AASB 16.80(b)","(b)","otherwise, the lessor shall apply the requirements of AASB 9."]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,null,null,"Operating leases – lessors"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,null,".\n.","AASB 16.88","A lessor shall present underlying assets subject to operating leases in its statement of financial position according to the nature of the underlying asset."]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".","AASB 1060.148","A lessor shall disclose the following for operating leases:  "]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".\n.","AASB 1060.148(a)","(a)","the future lease payments under non-cancellable operating leases for each of the following periods:"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".",null,"","(i)","not later than one year;"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".",null,"","(ii)","later than one year and not later than five years; and"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".",null,"","(iii)","later than five years;"]
[null,null,null,"LESSORO","LESSORO_VAR",null,null,null,null,null,null,null,".\n.","AASB 1060.148(b)","(b)","total variable lease payments that do not depend on an index, or a rate, recognised as income; and"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.148(c)","(c)","a general description of the lessor’s significant leasing arrangements, including, for example, information about variable lease payments, renewal or purchase options and escalation clauses and restrictions imposed by lease arrangements."]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.149","In addition, the requirements for disclosure about assets in accordance with the sections covering of Property, Plant and Equipment and Investment Property at Cost, Intangible Assets other than Goodwill, and Impairment of Assets apply to lessors for assets provided under operating leases. "]
[null,null,null,"LEACKBACK",null,null,null,null,null,null,null,null,null,null,"Sale and leaseback transactions   "]
[null,null,null,"LEASEBACK",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.150","Disclosure requirements for lessees and lessors apply equally to sale and leaseback transactions. The required description of significant leasing arrangements includes description of unique or unusual provisions of the agreement or terms of the sale and leaseback transactions. "]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"Not-for-profit lessees – Leases with significantly below-market terms and conditions  "]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.151","In addition to the disclosures required in paragraphs 144–146, where a lessee is a not-for-profit entity and elects to measure a class or classes of right-of-use assets at initial recognition at cost in accordance with paragraphs 23–25 of AASB 16 for leases that have significantly below-market terms and conditions principally to enable the entity to further its objectives, the lessee shall disclose information that helps users of financial statements to assess:  "]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.151(a)","(a)","the entity’s dependence on leases that have significantly below-market terms and conditions principally to enable the entity to further its objectives; and"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.151(b)","(b)","the nature and terms of the leases, including:"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(i)","the lease payments;"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(ii)","the lease term;"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(iii)","a description of the underlying assets; and"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(iv)","restrictions on the use of the underlying assets specific to the entity."]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1060.152","The disclosures provided by a not-for-profit entity in accordance with paragraph 151 shall be  provided individually for each material lease that has significantly below-market terms and conditions principally to enable the entity to further its objectives or in aggregate for leases involving right-of-use assets of a similar nature. An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the various requirements. An entity shall aggregate or disaggregate disclosures so that useful information is not obscured by either the inclusion of a large amount of insignificant detail or the aggregation of items that have substantially different characteristics.  "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Provisions and contingencies"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"PROV",null,null,null,null,null,null,null,null,".",null,"Does the entity have provisions?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1110=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1110)<2,\"Not answered\",'AASB 1060 Checklist'!S1110))","v":"Not answered"}]
["TQS",3,null,"PROV","PROV_REIMB",null,null,null,null,null,null,null,".",null,"-","Are there any expected reimbursements associated with any provisions?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1111=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1111)<2,\"Not answered\",'AASB 1060 Checklist'!S1111))","v":"Not answered"}]
["TQ",2,null,"CONTL",null,null,null,null,null,null,null,null,".\n.",null,"Does the entity have contingent liabilities where the possibility of outflow of resources in settlement is more than remote?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1112=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1112)<2,\"Not answered\",'AASB 1060 Checklist'!S1112))","v":"Not answered"}]
["TQ",2,null,"CONTA",null,null,null,null,null,null,null,null,".\n.",null,"Does the entity have contingent assets where the possibility of inflow of economic benefits is probable but not virtually certain?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1113=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1113)<2,\"Not answered\",'AASB 1060 Checklist'!S1113))","v":"Not answered"}]
["TQ",2,null,"PREJ",null,null,null,null,null,null,null,null,".\n.\n.",null,"Would disclosure about the entity's provisions, contingent liabilities and contingent assets (as applicable) be expected to prejudice serious the position of the entity in a dispute with other parties?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1114=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1114)<2,\"Not answered\",'AASB 1060 Checklist'!S1114))","v":"Not answered"}]
[]
[]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,null,null,"Disclosures about provisions  "]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".","AASB 1060.153","For each class of provision, an entity shall disclose all of the following:  "]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".","AASB 1060.153(a)","(a)","a reconciliation showing:"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".",null,"","(i)","the carrying amount at the beginning and end of the period;"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","additions during the period, including adjustments that result from changes in measuring the discounted amount;"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".",null,"","(iii)","amounts charged against the provision during the period; and"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".",null,"","(iv)","unused amounts reversed during the period;"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".\n.","AASB 1060.153(b)","(b)","a brief description of the nature of the obligation and the expected amount and timing of any resulting payments;"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".","AASB 1060.153(c)","(c)","an indication of the uncertainties about the amount or timing of those outflows; and"]
[null,null,null,"PROV","PROV_REIMB",null,null,null,null,null,null,null,".\n.","AASB 1060.153(d)","(d)","the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement."]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".",null,"Comparative information for prior periods is not required. "]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,null,null,"Disclosures about contingent liabilities  "]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.154","Unless the possibility of any outflow of resources in settlement is remote, an entity shall disclose, for each class of contingent liability at the reporting date, a brief description of the nature of the contingent liability and, when practicable:  "]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".\n.","AASB 1060.154(a)","(a)","an estimate of its financial effect, measured in accordance with paragraphs 36–52 of AASB 137 Provisions, Contingent Liabilities and Contingent Assets;"]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".","AASB 1060.154(b)","(b)","an indication of the uncertainties relating to the amount or timing of any outflow; and"]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".","AASB 1060.154(c)","(c)","the possibility of any reimbursement."]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".",null,"If it is impracticable to make one or more of these disclosures, that fact shall be stated. "]
[null,null,null,"CONTA",null,null,null,null,null,null,null,null,null,null,"Disclosures about contingent assets  "]
[null,null,null,"CONTA",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.155","If an inflow of economic benefits is probable (more likely than not) but not virtually certain, an entity shall disclose a description of the nature of the contingent assets at the end of the reporting period and, where practicable, an estimate of their financial effect, measured using the principles set out in paragraphs 36–52 of AASB 137. Where any of the information required by this paragraph is not disclosed because it is not practicable to do so, that fact shall be stated. "]
[null,null,null,"PREJ",null,null,null,null,null,null,null,null,null,null,"Prejudicial disclosures  "]
[null,null,null,"PREJ",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.156","In extremely rare cases, disclosure of some or all of the information required by paragraphs 153–155 can be expected to prejudice seriously the position of the entity in a dispute with other parties on the subject matter of the provision, contingent liability or contingent asset. In such cases, an entity need not disclose the information, but shall disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revenue"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"REV",null,null,null,null,null,null,null,null,".",null,"Does the entity have revenue?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1142=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1142)<2,\"Not answered\",'AASB 1060 Checklist'!S1142))","v":"Not answered"}]
["TQS",3,null,"REV","REV_OVERTIME",null,null,null,null,null,null,null,".",null,"-","Are any performance obligations satisfied over time?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1143=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1143)<2,\"Not answered\",'AASB 1060 Checklist'!S1143))","v":"Not answered"}]
["TQS",3,null,"REV","REV_BALANCES",null,null,null,null,null,null,null,".",null,"-","Does the entity have contract assets and contract liabilities from contracts with customers?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1144=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1144)<2,\"Not answered\",'AASB 1060 Checklist'!S1144))","v":"Not answered"}]
[]
[]
[null,null,null,"REV",null,null,null,null,null,null,null,null,null,null,"General disclosures about revenue"]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".","AASB 1060.157","An entity shall disclose:  "]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.157(a)","(a)","information about its performance obligations in contracts with customers, including a description of when the entity typically satisfies its performance obligations, the significant payment terms, the nature of the goods or services that the entity has promised to transfer, obligations for returns, refunds and other similar obligations and types of warranties and related obligations; and"]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.157(b)","(b)","the amount of each category of revenue recognised during the period, disaggregated into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. An entity applies the guidance in AASB 15 Revenue from Contracts with Customers paragraphs B87–B89 when selecting the categories to use to disaggregate revenue."]
[null,null,null,"REV","REV_OVERTIME",null,null,null,null,null,null,null,null,null,"Disclosures relating to performance obligations satisfied over time   "]
[null,null,null,"REV","REV_OVERTIME",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.158","For performance obligations that an entity satisfies over time, an entity shall disclose the methods used to recognise revenue (for example, a description of the output methods or input methods used and how those methods are applied)."]
[null,null,null,"REV","REV_BALANCES",null,null,null,null,null,null,null,".\n.","AASB 1060.159","An entity shall disclose the closing balances of contract assets and contract liabilities from contracts with customers, if not otherwise separately presented or disclosed."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,null,null,"Presentation"]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.",".\n.\n.","When either party to a contract has performed, an entity shall present the contract in the statement of financial position as a contract asset or a contract liability, depending on the relationship between the entity’s performance and the customer’s payment. An entity shall present any unconditional rights to consideration separately as a receivable."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.",".\n.","When either party to a contract has performed, an entity shall present the contract in the statement of financial position as a contract asset or a contract liability, depending on the relationship between the entity’s performance and the customer’s payment. An entity shall present any unconditional rights to consideration separately as a receivable."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 15.106","If a customer pays consideration, or an entity has a right to an amount of consideration that is unconditional (i.e. a receivable), before the entity transfers a good or service to the customer, the entity shall present the contract as a contract liability when the payment is made or the payment is due (whichever is earlier). A contract liability is an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or an amount of consideration is due) from the customer."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","If an entity performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, the entity shall present the contract as a contract asset, excluding any amounts presented as a receivable. A contract asset is an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer. An entity shall assess a contract asset for impairment in accordance with AASB 9. An impairment of a contract asset shall be measured, presented and disclosed on the same basis as a financial asset that is within the scope of AASB 9 (see also paragraph 113(b))."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.",".\n.\n.","If an entity performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, the entity shall present the contract as a contract asset, excluding any amounts presented as a receivable. A contract asset is an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer. An entity shall assess a contract asset for impairment in accordance with AASB 9. An impairment of a contract asset shall be measured, presented and disclosed on the same basis as a financial asset that is within the scope of AASB 9 (see also paragraph 113(b))."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 15.108","A receivable is an entity’s right to consideration that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. For example, an entity would recognise a receivable if it has a present right to payment even though that amount may be subject to refund in the future. An entity shall account for a receivable in accordance with AASB 9. Upon initial recognition of a receivable from a contract with a customer, any difference between the measurement of the receivable in accordance with AASB 9 and the corresponding amount of revenue recognised shall be presented as an expense (for example, as an impairment loss)."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 15.109","AASB 15 Revenue from Contracts from Customers uses the terms ‘contract asset’ and ‘contract liability’ but does not prohibit an entity from using alternative descriptions in the statement of financial position for those items. If an entity uses an alternative description for a contract asset, the entity shall provide sufficient information for a user of the financial statements to distinguish between receivables and contract assets."]
[null,null,null,null,null,null,null,"FPE",null,null,null,null,null,null,"Government grants of for-profit entities"]
[]
[null,null,null,null,null,null,null,"FPE",null,null,null,null,null,null,"Tailoring questions"]
[null,null,null,null,null,null,null,"FPE"]
["TQ",2,null,"GRANTS",null,null,null,"FPE",null,null,null,null,".",null,"Has the entity benefited from government grants or other forms of government assistance?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1166=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1166)<2,\"Not answered\",'AASB 1060 Checklist'!S1166))","v":"Not answered"}]
["TQ",3,null,"GRANTS","GRANT_REC",null,null,"FPE",null,null,null,null,".",null,"-","Has the entity recognised any government grants?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1167=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1167)<2,\"Not answered\",'AASB 1060 Checklist'!S1167))","v":"Not answered"}]
["TQ",4,null,"GRANTS","GRANT_REC","GRANT_COND",null,"FPE",null,null,null,null,".\n.",null,null,"-","Are there any unfilled conditions or other contingencies attaching to any government grants recognised?",null,{"$f":"IF('AASB 1060 Checklist'!K1168=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1168)<2,\"Not answered\",'AASB 1060 Checklist'!S1168))","v":"Not answered"}]
["TQ",4,null,"GRANTS","GRANT_REC","GRANT_ASSET",null,"FPE",null,null,null,null,".",null,null,"-","Has the entity received grants related to assets?",null,{"$f":"IF('AASB 1060 Checklist'!K1169=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1169)<2,\"Not answered\",'AASB 1060 Checklist'!S1169))","v":"Not answered"}]
["TQ",4,null,"GRANTS","GRANT_REC","GRANT_INCOME",null,"FPE",null,null,null,null,".",null,null,"-","Has the entity received grants related to income?",null,{"$f":"IF('AASB 1060 Checklist'!K1170=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1170)<2,\"Not answered\",'AASB 1060 Checklist'!S1170))","v":"Not answered"}]
["TQ",3,null,"GRANTS","GRANT_ASSIST",null,null,"FPE",null,null,null,null,".",null,"-","Has the entity directly benefited from other forms of government assistance?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1171=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1171)<2,\"Not answered\",'AASB 1060 Checklist'!S1171))","v":"Not answered"}]
[null,null,null,null,null,null,null,"FPE"]
[null,null,null,null,null,null,null,"FPE"]
[null,null,null,"GRANTS",null,null,null,"FPE",null,null,null,null,".","AASB 1060.160","A for-profit entity shall disclose the following:  "]
[null,null,null,"GRANTS","GRANT_REC",null,null,"FPE",null,null,null,null,".","AASB 1060.160(a)","(a)","the nature and amounts of government grants recognised in the financial statements;"]
[null,null,null,"GRANTS","GRANT_REC","GRANT_COND",null,"FPE",null,null,null,null,".\n.","AASB 1060.160(b)","(b)","unfulfilled conditions and other contingencies attaching to government grants that have been recognised in income;"]
[null,null,null,"GRANTS","GRANT_ASSIST",null,null,"FPE",null,null,null,null,".\n.\n.","AASB 1060.160(c)","(c)","an indication of other forms of government assistance as defined in AASB 120 Accounting for Government Grants and Disclosure of Government Assistance from which the entity has directly benefited; and"]
[null,null,null,"GRANTS","GRANT_REC",null,null,"FPE","AASB2021_6",null,null,null,".\n.","AASB 1060.160(d)","(d)","the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements."]
[null,null,null,"GRANTS","GRANT_REC",null,null,"FPE","AASB2021_6_Y",null,null,null,null,null,"Presentation"]
[null,null,null,"GRANTS",null,null,null,"FPE",null,null,null,null,null,null,"Presentation"]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.\n.","AASB 120.24","Government grants related to assets, including non-monetary grants at fair value, shall be presented in the statement of financial position either by setting up the grant as deferred income or by deducting the grant in arriving at the carrying amount of the asset."]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.","AASB 12025","Two methods of presentation in financial statements of grants (or the appropriate portions of grants) related to assets are regarded as acceptable alternatives."]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.","AASB 120.26","One method recognises the grant as deferred income that is recognised in profit or loss on a systematic basis over the useful life of the asset."]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.","AASB 120.27","The other method deducts the grant in calculating the carrying amount of the asset. The grant is recognised in profit or loss over the life of a depreciable asset as a reduced depreciation expense."]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.\n.\n.\n.","AASB 120.28","The purchase of assets and the receipt of related grants can cause major movements in the cash flow of an entity. For this reason and in order to show the gross investment in assets, such movements are often  disclosed as separate items in the statement of cash flows regardless of whether or not the grant is deducted from the related asset for presentation purposes in the statement of financial position."]
[null,null,null,"GRANTS",null,"GRANT_INCOME",null,"FPE",null,null,null,null,".\n.","AASB 120.29","Grants related to income are presented as part of profit or loss, either separately or under a general heading such as ‘Other income’; alternatively, they are deducted in reporting the related expense."]
[null,null,null,"GRANTS",null,"GRANT_INCOME",null,"FPE",null,null,null,null,".\n.\n.\n.\n.","AASB 120.30","Supporters of the first method claim that it is inappropriate to net income and expense items and that separation of the grant from the expense facilitates comparison with other expenses not affected by a grant. For the second method it is argued that the expenses might well not have been incurred by the entity if the grant had not been available and presentation of the expense without offsetting the grant may therefore be misleading."]
[null,null,null,"GRANTS",null,"GRANT_INCOME",null,"FPE",null,null,null,null,".\n.\n.\n.","AASB 120.31","Both methods are regarded as acceptable for the presentation of grants related to income. Disclosure of the grant may be necessary for a proper understanding of the financial statements. Disclosure of the effect of the grants on any item of income or expense which is required to be separately disclosed is usually appropriate."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Borrowing costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"BORROW",null,null,null,"FPE",null,null,null,null,".",null,"Has the entity incurred borrowing costs during the periods covered by the financial statements?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1193=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1193)<2,\"Not answered\",'AASB 1060 Checklist'!S1193))","v":"Not answered"}]
["TQ",3,null,"BORROW","BORROW_CAP",null,null,"FPE",null,null,null,null,".",null,"-","Have any of the borrowing costs been capitalised during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1194=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1194)<2,\"Not answered\",'AASB 1060 Checklist'!S1194))","v":"Not answered"}]
["TQ",4,null,null,null,"BORROW_NFP",null,"FPE_Y",null,null,null,null,".",null,"Has the entity incurred borrowing costs during the periods covered by the financial statements?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1195=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1195)<2,\"Not answered\",'AASB 1060 Checklist'!S1195))","v":"Not answered"}]
["TQ",5,null,null,null,"BORROW_NFP","BORROW_NFP_CAP","FPE_Y",null,null,null,null,".",null,"-","Have any of the borrowing costs been capitalised during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1196=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1196)<2,\"Not answered\",'AASB 1060 Checklist'!S1196))","v":"Not answered"}]
[]
[]
[null,null,null,"BORROW",null,"BORROW_NFP",null,null,null,null,null,null,".\n.\n.","AASB 1060.161","Paragraph 52(b) requires disclosure of finance costs. Paragraph 119(b) requires disclosure of total interest expense (using the effective interest method) for financial liabilities that are not measured at fair value through profit or loss."]
[null,null,null,"BORROW","BORROW_CAP","BORROW_NFP","BORROW_NFP_CAP",null,null,null,null,null,".","AASB 1060.162","An entity shall disclose the amount of borrowing costs capitalised during the period.  "]
[null,null,null,"BORROW",null,"BORROW_NFP",null,"FPE_Y","AASB2021_6",null,null,null,".","AASB 1060.163","A not-for-profit public sector entity shall disclose the accounting policy adopted for borrowing costs. "]
[null,null,null,"BORROW",null,"BORROW_NFP",null,"FPE_Y","AASB2021_6_Y",null,null,null,".","AASB 1060.163","A not-for-profit public sector entity shall disclose the accounting policy adopted for borrowing costs. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Share-based payment"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"SBP",null,null,null,null,null,null,null,null,".",null,"Did any share-based payment arrangements exist during the period?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1207=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1207)<2,\"Not answered\",'AASB 1060 Checklist'!S1207))","v":"Not answered"}]
["TQS",3,null,"SBP","SBP_EQUITY",null,null,null,null,null,null,null,".",null,"-","Did the entity have any equity-settled share-based payments?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1208=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1208)<2,\"Not answered\",'AASB 1060 Checklist'!S1208))","v":"Not answered"}]
["TQS",3,null,"SBP","SBP_CASH",null,null,null,null,null,null,null,".",null,"-","Did the entity have any cash-settled share-based payments?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1209=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1209)<2,\"Not answered\",'AASB 1060 Checklist'!S1209))","v":"Not answered"}]
["TQS",3,null,"SBP","SBP_MOD",null,null,null,null,null,null,null,".",null,"-","Where any share-based payment arrangements modified during the period?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1210=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1210)<2,\"Not answered\",'AASB 1060 Checklist'!S1210))","v":"Not answered"}]
[]
[]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.164","An  entity  shall  disclose  the  following  information  about  the  nature  and  extent  of  share-based  payment arrangements that existed during the period:   "]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.164(a)","(a)","a description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement, such as vesting requirements, the maximum term of options granted, and the method of settlement (for example, whether in cash or equity). An entity with substantially similar types of share-based payment arrangements may aggregate this information; and"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.164(b)","(b)","the number and weighted average exercise prices of share options for each of the following groups of options:"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,"","(i)","outstanding at the beginning of the period;"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,"","(ii)","granted during the period;"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,"","(iii)","forfeited during the period;"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,"","(iv)","exercised during the period;"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,null,"(v)","expired during the period;"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,null,"(vi)","outstanding at the end of the period; and"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,null,"(vii)","exercisable at the end of the period."]
[null,null,null,"SBP","SBP_EQUITY",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.165","For equity-settled share-based payment arrangements, an entity shall disclose information about how it measured the fair value of goods or services received or the value of the equity instruments granted. If a valuation methodology was used, the entity shall disclose the method and its reason for choosing it. "]
[null,null,null,"SBP","SBP_CASH",null,null,null,null,null,null,null,".\n.","AASB 1060.166","For cash-settled share-based payment arrangements, an entity shall disclose information about how the liability was measured. "]
[null,null,null,"SBP","SBP_MOD",null,null,null,null,null,null,null,".\n.","AASB 1060.167","For share-based payment arrangements that were modified during the period, an entity shall disclose an explanation of those modifications. "]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.168","An entity shall disclose the following information about the effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position:  "]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".","AASB 1060.168(a)","(a)","the total expense recognised in profit or loss for the period; and"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.168(b)","(b)","the total carrying amount at the end of the period for liabilities arising from share-based payment transactions."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following for each class of assets indicated in paragraph 170:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(a)","(a)","property, plant and equipment;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(b)","(b)","investment property accounted for by the cost method;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(c)","(c)","goodwill;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(d)","(d)","intangible assets other than goodwill;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(e)","(e)","investments in associates; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(f)","(f)","investments in joint ventures."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"The disclosure requirements above have been incorporated into each section in this checklist."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee benefits"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"EB_DC",null,null,null,null,null,null,null,null,null,".",null,"Does the entity have any defined contribution plans?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1245=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1245)<2,\"Not answered\",'AASB 1060 Checklist'!S1245))","v":"Not answered"}]
["TQ",1,"EB_DB",null,null,null,null,null,null,null,null,null,".",null,"Does the entity have any defined benefit plans?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1246=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1246)<2,\"Not answered\",'AASB 1060 Checklist'!S1246))","v":"Not answered"}]
["TQS",2,"EB_DB","EB_DB_MULTI",null,null,null,null,null,null,null,null,".\n.",null,"-","Are all of the plans defined multi-employer benefit plans that are accounted for as defined contribution plans in accordance with AASB 119.34)?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1247=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1247)<2,\"Not answered\",'AASB 1060 Checklist'!S1247))","v":"Not answered"}]
["TQS",1,"EB_TERM",null,null,null,null,null,null,null,null,null,".",null,"Does the entity provide termination benefits to its employees?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1248=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1248)<2,\"Not answered\",'AASB 1060 Checklist'!S1248))","v":"Not answered"}]
["TQS",2,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".",null,"-","Is there uncertainty about the number of employees who will accept an offer of termination?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1249=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1249)<2,\"Not answered\",'AASB 1060 Checklist'!S1249))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disclosures about short-term employee benefits  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.171","This section does not require specific disclosures about short-term employee benefits."]
[null,null,"EB_DC","EB_DB_MULTI",null,null,null,null,null,null,null,null,null,null,"Disclosures about defined contribution plans  "]
[null,null,"EB_DC","EB_DB_MULTI",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.172","An entity shall disclose the amount recognised in profit or loss as an expense for defined contribution plans. If an  entity  treats  a  defined  benefit  multi-employer  plan  as  a  defined  contribution  plan  because  sufficient information is not available to use defined benefit accounting (see paragraph 34 of AASB 119), it shall disclose the fact that it is a defined benefit plan and the reason why it is being accounted for as a defined contribution plan, along with any available information about the plan’s surplus or deficit and the implications, if any, for the entity."]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,null,null,"Disclosures about defined benefit plans  "]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.173","An entity shall disclose the following information about defined benefit plans (except for any defined multi-employer benefit plans that are accounted for as a defined contribution plans in accordance with paragraph 34 of AASB 119, for which the disclosures in paragraph 172 apply instead). If an entity has more than one defined benefit plan, these disclosures may be made in total, separately for each plan, or in such groupings as are considered to be the most useful:  "]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".","AASB 1060.173(a)","(a)","a general description of the type of plan, including funding policy;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.","AASB 1060.173(b)","(b)","a reconciliation of opening and closing balances of the defined benefit obligation showing separately benefits paid and all other changes;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.173(c)","(c)","a reconciliation of the opening and closing balances of the fair value of plan assets and of the opening and closing balances of any reimbursement right recognised as an asset, showing separately, if applicable:"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(i)","contributions;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(ii)","benefits paid; and"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(iii)","other changes in plan assets;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".","AASB 1060.173(d)","(d)","the total cost relating to defined benefit plans for the period;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.173(e)","(e)","for each major class of plan assets, which shall include, but is not limited to, equity instruments, debt instruments, property, and all other assets, the percentage or amount that each major class constitutes of the fair value of the total plan assets at the reporting date;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"(f)","the amounts included in the fair value of plan assets for:"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(i)","each class of the entity’s own financial instruments; and"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(ii)","any property occupied by, or other assets used by, the entity."]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".","AASB 1060.173(g)","(g)","the actual return on plan assets; and"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".","AASB 1060.173(h)","(h)","the principal actuarial assumptions used, including, when applicable:"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"(i)","the discount rates;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","the expected rates of return on any plan assets for the periods presented in the financial statements;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(iii)","the expected rates of salary increases;"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(iv)","medical cost trend rates; and"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"(v)","any other material actuarial assumptions used."]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"The reconciliations in (b) and (c) need not be presented for prior periods."]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.",null,"A subsidiary that recognises and measures employee benefit expense on the basis of a contractual agreement or stated policy for charging the net defined benefit cost or based on their contributions payable for the period (see paragraph 41 of AASB 119), shall, in its separate financial statements, describe the contractual agreement or stated policy for charging the net defined benefit cost or the fact that there is no such policy, and the policy for determining the contributions to be paid by the entity and shall make the disclosures in (a)–(h) for the plan as a whole. "]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.",null,"The subsidiary can disclose this information by cross-reference to disclosures in another group entity’s financial statements if:  "]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.","AASB 1060.173(i)","(i)","that group entity’s financial statements separately identify and disclose the information required about the plan; and"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.173(j)","(j)","that group entity’s financial statements are available to users of the financial statements on the same terms as the financial statements of the entity and at the same time as, or earlier than, the financial statements of the entity."]
[null,null,"EB_TERM",null,null,null,null,null,null,null,null,null,null,null,"Disclosures about termination benefits  "]
[null,null,"EB_TERM",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.174","For each category of termination benefits that an entity provides to its employees, the entity shall disclose the nature of the benefit, the amount of its obligation and the extent of funding at the reporting date."]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.175","When there is uncertainty about the number of employees who will accept an offer of termination benefits, a contingent liability exists. The section covering Provisions and Contingencies requires an entity to disclose information about its contingent liabilities unless the possibility of an outflow in settlement is remote. "]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,null,null,"The requirements for the disclosure of contingent liabilities is reproduced below:"]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.154","Unless the possibility of any outflow of resources in settlement is remote, an entity shall disclose, for each class of contingent liability at the reporting date, a brief description of the nature of the contingent liability and, when practicable:  "]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".\n.","AASB 1060.154(a)","(a)","an estimate of its financial effect, measured in accordance with paragraphs 36–52 of AASB 137 Provisions, Contingent Liabilities and Contingent Assets;"]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".","AASB 1060.154(b)","(b)","an indication of the uncertainties relating to the amount or timing of any outflow; and"]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".","AASB 1060.154(c)","(c)","the possibility of any reimbursement."]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".",null,"If it is impracticable to make one or more of these disclosures, that fact shall be stated. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presentation"]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.","AASB 119.131","An entity shall offset an asset relating to one plan against a liability relating to another plan when, and only when, the entity:"]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.","AASB 119.131(a)","(a)","has a legally enforceable right to use a surplus in one plan to settle obligations under the other plan; and"]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.","AASB 119.131(b)","(b)","intends either to settle the obligations on a net basis, or to realise the surplus in one plan and settle its obligation under the other plan simultaneously."]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.","AASB 119.132","The offsetting criteria are similar to those established for financial instruments in AASB 132 Financial Instruments: Presentation."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 119.133","Some entities distinguish current assets and liabilities from non-current assets and liabilities. This Standard does not specify whether an entity should distinguish current and non-current portions of assets and liabilities arising from post-employment benefits. "]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 119.134","Paragraph 120 [of AASB 119] requires an entity to recognise service cost and net interest on the net defined benefit liability (asset) in profit or loss. This Standard does not specify how an entity should present service cost and net interest on the net defined benefit liability (asset). An entity presents those components in accordance with AASB 101."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,null,null,"Income tax"]
[null,null,null,"TAX"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[null,null,null,"TAX"]
["TQ",3,null,"TAX","TAX_CHANGE",null,null,null,null,null,null,null,".",null,"Has there been a change in tax rate, or new taxes imposed?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1301=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1301)<2,\"Not answered\",'AASB 1060 Checklist'!S1301))","v":"Not answered"}]
["TQ",3,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.",null,"Are there unrecognised deferred tax assets, or tax losses not previously recognised which are have been recognised during the periods covered by the financial statements?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1302=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1302)<2,\"Not answered\",'AASB 1060 Checklist'!S1302))","v":"Not answered"}]
["TQ",3,null,"TAX","TAX_ACCPOL",null,null,null,null,null,null,null,".\n.",null,"Have there been any changes in accounting policies or errors that are included in profit or loss because they cannot be accounted for retrospectively?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1303=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1303)<2,\"Not answered\",'AASB 1060 Checklist'!S1303))","v":"Not answered"}]
["TQ",3,null,"TAX","TAX_OCI",null,null,null,null,null,null,null,".",null,"Have current and/or deferred taxes been recognised in other comprehensive income?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1304=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1304)<2,\"Not answered\",'AASB 1060 Checklist'!S1304))","v":"Not answered"}]
["TQ",3,null,"TAX","TAX_EQUITY",null,null,null,null,null,null,null,".",null,"Have current and/or deferred taxes been recognised directly in equity?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1305=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1305)<2,\"Not answered\",'AASB 1060 Checklist'!S1305))","v":"Not answered"}]
["TQ",3,null,"TAX","TAX_DIV",null,null,null,null,null,null,null,".\n.","AASB 112.52A","Are income taxes payable at a higher or lower rate, or income taxes refundable, if part or all of the net profit or retained earnings is paid out to shareholders?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1306=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1306)<2,\"Not answered\",'AASB 1060 Checklist'!S1306))","v":"Not answered"}]
[null,null,null,"TAX"]
[null,null,null,"TAX"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.176","An entity shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of the current and deferred tax consequences of recognised transactions and other events."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.177","An entity shall disclose separately the major components of tax expense (income)."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".",null,"Such components of tax expense (income) may include:  "]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.177(a)","(a)","current tax expense (income);"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.177(b)","(b)","any adjustments recognised in the period for current tax of prior periods;"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 1060.177(c)","(c)","the amount of deferred tax expense (income) relating to the origination and reversal of temporary differences;"]
[null,null,null,"TAX","TAX_CHANGE",null,null,null,null,null,null,null,".\n.","AASB 1060.177(d)","(d)","the amount of deferred tax expense (income) relating to changes in tax rates or the imposition of new taxes;"]
[null,null,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.","AASB 1060.177(e)","(e)","the amount of the benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce tax expense;"]
[null,null,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.","AASB 1060.177(f)","(f)","adjustments to deferred tax expense (income) arising from a change in the tax status of the entity or its shareholders;"]
[null,null,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.177(g)","(g)","deferred tax expense (income) arising from the write-down, or reversal of a previous write-down, of a deferred tax asset in accordance with paragraph 56 of AASB 112 Income Taxes; and"]
[null,null,null,"TAX","TAX_ACCPOL",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.177(h)","(h)","the amount of tax expense (income) relating to those changes in accounting policies and errors that are included in profit or loss in accordance with AASB 108, because they cannot be accounted for retrospectively."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.178","An entity shall disclose the following separately:  "]
[null,null,null,"TAX","TAX_OCI",null,null,null,null,null,null,null,".\n.","AASB 1060.178(a)","(a)","the aggregate current and deferred tax relating to items that are recognised as items of other comprehensive income;"]
[null,null,null,"TAX","TAX_EQUITY",null,null,null,null,null,null,null,".\n.","AASB 1060.178(b)","(b)","the aggregate current and deferred tax relating to items that are charged or credited directly to equity;"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 1060.178(c)","(c)","an explanation of the relationship between tax expense (income) and accounting profit in either or both of the following forms:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.",null,"","(i)","a numerical reconciliation between tax expense (income) and product of accounting profit multiplied by the applicable tax rate(s), disclosing also the basis on which the applicable tax rate(s) is (are computed); or"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on which the applicable tax rate is computed ;"]
[null,null,null,"TAX","TAX_CHANGE",null,null,null,null,null,null,null,".\n.","AASB 1060.178(d)","(d)","an explanation of changes in the applicable tax rate(s) compared with the previous reporting period;"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.178(e)","(e)","for each type of temporary difference and for each type of unused tax losses and tax credits:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","the amount of deferred tax liabilities and deferred tax assets at the end of the reporting period; and"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","an analysis of the change in deferred tax liabilities and deferred tax assets during the period;"]
[null,null,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.178(f)","(f)","the amount (and expiry date, if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position; and"]
[null,null,null,"TAX","TAX_DIV",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.178(g)","(g)","in the circumstances described in paragraph 52A of AASB 112, an explanation of the nature of the potential income tax consequences that would result from the payment of dividends to its shareholders."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,null,null,"Presentation"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.71","An entity shall offset current tax assets and current tax liabilities if, and only if, the entity:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.71(a)","(a)","has a legally enforceable right to set off the recognised amounts, and"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 112.71(b)","(b)","intends either to settled on a net basis, or to realise the asset and settle the liability simultaneously."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 112.72","Although current tax assets and liabilities are separately recognised and measured they are offset in the statement of financial position subject to criteria similar to those established for financial instruments in AASB 132. An entity will normally have a legally enforceable right to set off a current tax asset against a current tax liability when they relate to income taxes levied by the same taxation authority and the taxation authority permits the entity to make or receive a single net payment."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 112.73","In consolidated financial statements, a current tax asset of one entity in a group is offset against a current tax liability of another entity in the group if, and only if, the entities concerned have a legally enforceable right to make or receive a single net payment and the entities intend to make or receive such a net payment or to recover the asset and settle the liability simultaneously."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.74","An entity shall offset deferred tax assets and deferred tax liabilities if, and only if:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.74(a)","(a)","has a legally enforceable right to set off the recognised amounts, and"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.74(b)","(b)","the deferred tax assets and the deferred tax liabilities relate to income taxes levied by the same taxation authority on either:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".",null,"","(i)","the same taxable entity; or"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"","(ii)","different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 112.75","To avoid the need for detailed scheduling of the timing of the reversal of each temporary difference, this Standard requires an entity to set off a deferred tax asset against a deferred tax liability of the same taxable entity if, and only if, they relate to income taxes levied by the same taxation authority and the entity has a legally enforceable right to set off current tax assets against current tax liabilities."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 112.76","In rare circumstances, an entity may have a legally enforceable right of set-off, and an intention to settle net, for some periods but not for others. In such rare circumstances, detailed scheduling may be required to establish reliably whether the deferred tax liability of one taxable entity will result in increased tax payments in the same period in which a deferred tax asset of another taxable entity will result in decreased payments by that second taxable entity."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 112.77","The tax expense (income) related to profit or loss from ordinary activities shall be presented as part of profit or loss in the statement(s) of profit or loss and other comprehensive income."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 112.78","AASB 121 requires certain exchange differences to be recognised as income or expense but does not specify where such differences should be presented in the statement of comprehensive income. Accordingly, where exchange differences on deferred foreign tax liabilities or assets are recognised in the statement of comprehensive income, such differences may be classified as deferred tax expense (income) if that presentation is considered to be the most useful to financial statement users."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign currency translation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"FX",null,null,null,null,null,null,null,null,".",null,"Is the entity subject to foreign currency exchange differences?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1351=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1351)<2,\"Not answered\",'AASB 1060 Checklist'!S1351))","v":"Not answered"}]
["TQ",3,null,"FX","FX_CHANGE",null,null,null,null,null,null,null,".\n.",null,"-","Has there been a change in the functional currency of either the reporting entity or a significant foreign operation?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1352=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1352)<2,\"Not answered\",'AASB 1060 Checklist'!S1352))","v":"Not answered"}]
["TQ",3,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".",null,"-","Is AASB 129 Financial Reporting in Hyperinflationary Economies applicable to the entity?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1353=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1353)<2,\"Not answered\",'AASB 1060 Checklist'!S1353))","v":"Not answered"}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.179","In paragraphs 181 and 182, references to ‘functional currency’ are, in the case of a group, to the functional currency of the parent."]
[null,null,null,"FX",null,null,null,null,null,null,null,null,".","AASB 1060.180","An entity shall disclose the following:  "]
[null,null,null,"FX",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.180(a)","(a)","the amount of exchange differences recognised in profit or loss during the period, except for those arising on financial instruments measured at fair value through profit or loss in accordance with AASB 9; and"]
[null,null,null,"FX",null,null,null,null,null,null,null,null,".\n.","AASB 1060.180(b)","(b)","the amount of exchange differences arising during the period and classified in a separate component of equity at the end of the period."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.181","An entity shall disclose the currency in which the financial statements are presented. When the presentation currency is different from the functional currency, an entity shall state that fact and shall disclose the functional currency and the reason for using a different presentation currency."]
[null,null,null,"FX","FX_CHANGE",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.182","When there is a change in the functional currency of either the reporting entity or a significant foreign operation, the entity shall disclose that fact and the reason for the change in functional currency."]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".\n.","AASB 1060.183","An entity to which AASB 129 Financial Reporting in Hyperinflationary Economies applies shall disclose the following:  "]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".\n.","AASB 1060.183(a)","(a)","the fact that financial statements and other prior period data have been restated for changes in the general purchasing power of the functional currency;"]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".\n.","AASB 1060.183(b)","(b)","the identity and level of the price index at the reporting date and changes during the current reporting period and the previous reporting period; and"]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".","AASB 1060.183(b)","(c)","the amount of gain or loss on monetary items."]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".\n.","AASB 1060.184","An entity that applies AASB 129 shall also disclose whether the financial statements are based on a historical cost approach or a current cost approach.  "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Events after the end of the reporting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusting events after the end of the reporting period  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.185","An entity shall adjust the amounts recognised in its financial statements, including related disclosures, to reflect adjusting events after the end of the reporting period. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date of authorisation for issue  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.186","An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the entity’s owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-adjusting events after the end of the reporting period  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.187","An entity shall disclose the following for each category of non-adjusting event after the end of the reporting period:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(a)","the nature of the event; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(b)","an estimate of its financial effect or a statement that such an estimate cannot be made."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.188","The following are examples of non-adjusting events after the end of the reporting period that would generally result in disclosure; the disclosures will reflect information that becomes known after the end of the reporting period but before the financial statements are authorised for issue:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(a)","a major business combination or disposal of a major subsidiary;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(b)","announcement of a plan to discontinue an operation;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(c)","major purchases of assets, classifications of assets as held for sale in accordance with AASB 5, other disposals of assets, or expropriation of major assets by government;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(d)","the destruction of a major production plant by a fire;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(e)","announcement, or commencement of the implementation, of a major restructuring;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(f)","issues or repurchases of an entity’s debt or equity instruments;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(g)","abnormally large changes in asset prices or foreign exchange rates;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(h)","changes in tax rates or tax laws enacted or announced that have a significant effect on current and deferred tax assets and liabilities;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(i)","entering into significant commitments or contingent liabilities, for example, by issuing significant guarantees; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(j)","commencement of major litigation arising solely out of events that occurred after the end of the reporting period."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Related party disclosures"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.189","This section requires an entity to include in its financial statements the disclosures necessary to draw attention to the possibility that its financial position and profit or loss have been affected by the existence of related parties and by transactions and outstanding balances with such parties."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.190","In considering each possible related party relationship, an entity shall assess the substance of the relationship and not merely the legal form. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.191","In the context of this Standard, the following are not necessarily related parties:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.191(a)","(a)","two entities simply because they have a director or other member of key management personnel in common;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.191(b)","(b)","two venturers simply because they share joint control over a joint venture;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.191(c)","(c)","any of the following simply by virtue of their normal dealings with an entity (even though they may affect the freedom of action of an entity or participate in its decision-making process):"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","(i)","providers of finance;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","(ii)","trade unions;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","(iii)","public utilities; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","(iv)","government departments and agencies; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.191(d)","(d)","a customer, supplier, franchisor, distributor or general agent with whom an entity transacts a significant volume of business, merely by virtue of the resulting economic dependence."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"RP_PARENT",null,null,null,null,null,null,null,null,".",null,"Does the entity have a parent (i.e. is the entity controlled by another party)?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1403=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1403)<2,\"Not answered\",'AASB 1060 Checklist'!S1403))","v":"Not answered"}]
["TQ",2,null,"RP_KMP",null,null,null,null,null,null,null,null,".",null,"Does the entity have key management personnel?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1404=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1404)<2,\"Not answered\",'AASB 1060 Checklist'!S1404))","v":"Not answered"}]
["TQ",2,null,"RP_KMP_ENTITY",null,null,null,null,null,null,null,null,".",null,"Does the entity obtain key management personnel services from a separate management entity?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1405=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1405)<2,\"Not answered\",'AASB 1060 Checklist'!S1405))","v":"Not answered"}]
["TQ",2,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.",null,"Has there been a transfer of resources, services or obligations between the reporting entity an a related party, regardless of whether a price is charged?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1406=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1406)<2,\"Not answered\",'AASB 1060 Checklist'!S1406))","v":"Not answered"}]
[]
[]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.197","A related party transaction is a transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged. Examples of related party transactions that are common to entities within the scope of this Standard include, but are not limited to:  "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.197(a)","(a)","transactions between an entity and its principal owner(s);"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.197(b)","(b)","transactions between an entity and another entity when both entities are under the common control of a single entity or person; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.197(c)","(c)","transactions in which an entity or person that controls the reporting entity incurs expenses directly that otherwise would have been borne by the reporting entity."]
[null,null,null,"RP_PARENT",null,null,null,null,null,null,null,null,null,null,"Disclosure of parent-subsidiary relationships  "]
[null,null,null,"RP_PARENT",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.192","Relationships between a parent and its subsidiaries shall be disclosed irrespective of whether there have been related party transactions. An entity shall disclose the name of its parent and, if different, the ultimate controlling party. If neither the entity’s parent nor the ultimate controlling party produces financial statements available for public use, the name of the next most senior parent that does so (if any) shall also be disclosed. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disclosure of key management personnel compensation"]
[null,null,null,"RP_KMP",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1060.193","Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. Compensation includes all employee benefits (as defined in AASB 119) including those in the form of share-based payment (see AASB 2 Share-based Payment). Employee benefits include all forms of consideration paid, payable or provided by the entity, or on behalf of the entity (for example, by its parent or by a shareholder), in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of goods or services provided to the entity."]
[null,null,null,"RP_KMP",null,null,null,null,null,null,null,null,".","AASB 1060.194","An entity shall disclose key management personnel compensation in total."]
[null,null,null,"RP_KMP_ENTITY",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.195","If an entity obtains key management personnel services from another entity (the ‘management entity’), the entity is not required to apply the requirements in paragraph  194 to the compensation paid or payable by the management entity to the management entity’s employees or directors. "]
[null,null,null,"RP_KMP_ENTITY",null,null,null,null,null,null,null,null,".\n.","AASB 1060.196","Amounts incurred by the entity for the provision of key management personnel services that are provided by a separate management entity shall be disclosed.  "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,null,null,"Disclosure of related party transactions "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.198","If an entity has related party transactions, it shall disclose the nature of the related party relationship as well as information about the transactions, outstanding balances and commitments necessary for an understanding of the potential effect of the relationship on the financial statements. Those disclosure requirements are in addition to the requirements in paragraph 194 to disclose key management personnel compensation. At a minimum, disclosures shall include:  "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.198(a)","(a)","the amount of the transactions;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.198(b)","(b)","the amount of outstanding balances and:"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","their terms and conditions, including whether they are secured and the nature of the consideration to be provided in settlement; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".",null,"","(ii)","details of any guarantees given or received;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.198(c)","(c)","provisions for uncollectable receivables related to the amount of outstanding balances; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.198(d)","(d)","the expense recognised during the period in respect of bad or doubtful debts due from related parties. Such transactions could include purchases, sales or transfers of goods or services; leases; guarantees; and settlements by the entity on behalf of the related party or vice versa."]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.199","An entity shall make the disclosures required by paragraph 198 separately for each of the following categories: "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.199(a)","(a)","entities with control, joint control or significant influence over the entity;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.199(b)","(b)","entities over which the entity has control, joint control or significant influence;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.199(c)","(c)","key management personnel of the entity or its parent (in the aggregate); and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.199(d)","(d)","other related parties."]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.200","An entity is exempt from the disclosure requirements of paragraph 198 in relation to:  "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.200(a)","(a)","a state (a national, regional or local government) that has control, joint control or significant influence over the reporting entity; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.200(b)","(b)","another entity that is a related party because the same state has control, joint control or significant influence over both the reporting entity and the other entity."]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.",null,"However, the entity must still disclose a parent-subsidiary relationship as required by paragraph 192."]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201","The following are examples of transactions that shall be disclosed if they are with a related party:  "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(a)","(a)","purchases or sales of goods (finished or unfinished);"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(b)","(b)","purchases or sales of property and other assets;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(c)","(c)","rendering or receiving of services;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(d)","(d)","leases;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(e)","(e)","transfers of research and development;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(f)","(f)","transfers under licence agreements;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.201(g)","(g)","transfers under finance arrangements (including loans and equity contributions in cash or in kind);"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(h)","(h)","provision of guarantees or collateral;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(i)","(i)","settlement of liabilities on behalf of the entity or by the entity on behalf of another party;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.201(j)","(j)","participation by a parent or subsidiary in a defined benefit plan that shares risks between group entities; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.201(k)","(k)","commitments to do something if a particular event occurs, or does not occur in the future, including executory contracts (recognised or unrecognised)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Biological assets"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"BIO",null,null,null,null,null,null,null,null,".",null,"Does the entity have biological assets?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1453=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1453)<2,\"Not answered\",'AASB 1060 Checklist'!S1453))","v":"Not answered"}]
["TQ",3,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"-","Are any of the biological assets measured at fair value?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1454=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1454)<2,\"Not answered\",'AASB 1060 Checklist'!S1454))","v":"Not answered"}]
["TQ",3,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".",null,"-","Are any biological assets measured using the cost model?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1455=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1455)<2,\"Not answered\",'AASB 1060 Checklist'!S1455))","v":"Not answered"}]
[]
[]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,null,null,"Disclosures – fair value model  "]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".","AASB 1060.204","An entity shall disclose the following with respect to its biological assets measured at fair value:  "]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".","AASB 1060.204(a)","(a)","a description of each class of its biological assets."]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".\n.","AASB 1060.204(b)","(b)","the methods and significant assumptions applied in determining the fair value of each category of agricultural produce at the point of harvest and each category of biological assets."]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".\n.","AASB 1060.204(c)","(c)","a reconciliation of changes in the carrying amount of biological assets between the beginning and the end of the current period. The reconciliation shall include:"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"","(i)","the gain or loss arising from changes in fair value less costs to sell;"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"","(ii)","increases resulting from purchases;"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"","(iii)","decreases resulting from harvest;"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"","(iv)","increases resulting from business combinations;"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".\n.\n.",null,"(v)","net exchange differences arising on the translation of financial statements into a different presentation currency and on the translation of a foreign operation into the presentation currency of the reporting entity; and"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"(vi)","other changes."]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods.   "]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,null,null,"Disclosures – cost model  "]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".\n.","AASB 1060.205","An entity shall disclose the following with respect to its biological assets measured using the cost model:  "]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".","AASB 1060.205(a)","(a)","a description of each class of its biological assets;"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".","AASB 1060.205(b)","(b)","an explanation of why fair value cannot be measured reliably;"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".","AASB 1060.205(c)","(c)","the depreciation method used;"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".","AASB 1060.205(d)","(d)","the useful lives or the depreciation rates used; and"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".\n.","AASB 1060.205(e)","(e)","the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exploration for and evaluation of mineral resources"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"AASB6",null,null,null,null,null,null,null,null,".",null,"Does the entity have exploration and evaluation assets?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1481=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1481)<2,\"Not answered\",'AASB 1060 Checklist'!S1481))","v":"Not answered"}]
["TQ",3,null,"AASB6","AASB6_RECLASS",null,null,null,null,null,null,null,".\n.",null,"-","Does the entity have any exploration and evaluation assets where the technical feasibility and commercial viability of extracting a mineral resource are demonstrable?",null,null,{"$f":"IF('AASB 1060 Checklist'!K1482=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1482)<2,\"Not answered\",'AASB 1060 Checklist'!S1482))","v":"Not answered"}]
[]
[]
[null,null,null,"AASB6",null,null,null,null,null,null,null,null,".\n.","AASB 6.15","An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the assets acquired and apply the classification consistently. "]
[null,null,null,"AASB6",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 6.16","Some exploration and evaluation assets are treated as intangible (e.g. drilling rights), whereas others are tangible (e.g. vehicles and drilling rigs). To the extent that a tangible asset is consumed in developing an intangible asset, the amount reflecting that consumption is part of the cost of the intangible asset. However, using a tangible asset to develop an intangible asset does not change a tangible asset into an intangible asset"]
[null,null,null,"AASB6","AASB6_RECLASS",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 6.17","An exploration and evaluation asset shall no longer be classified as such when the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. Exploration and evaluation assets shall be assessed for impairment, and any impairment loss recognised, before reclassification."]
[null,null,"FTA",null,null,null,null,null,null,null,null,null,null,null,"Transition to Australian Accounting Standards - Simplified Disclosures"]
[null,null,"FTA",null,"FTA_EARLY",null,null,null,null,null,null,null,".\n.",null,"Explanation of transition to Australian Accounting Standards – Simplified Disclosures   "]
[null,null,"FTA",null,"FTA_EARLY",null,null,null,null,null,null,null,".","AASB 1060.208","Early adoption"]
[null,null,"FTA",null,"FTA_EARLY",null,null,null,null,null,null,null,".","AASB 1060.B1","An entity shall apply [AASB 1060] for annual reporting periods beginning on or after 1 July 2021.  Early application is permitted.  If the entity applies this Standard earlier:","the reason it stopped applying Australian Accounting Standards or IFRSs;  "]
[null,null,"FTA",null,"FTA_EARLY",null,null,"FPE",null,null,null,null,".","AASB 1060.B1(a)","(b)","it shall disclose that fact; and"]
[null,null,"FTA",null,"FTA_EARLY",null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.B1(b)","(c)","if the entity is a for-profit private sector entity - it may elect to apply the short-term exemptions in AASB 1053 Application of Tiers of Australian Accounting Standards Appendix E, where applicable, or"]
[null,null,"FTA",null,null,null,null,null,null,null,null,null,".\n.",null,"General guidance"]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1053.17","Entities adopting Tier 2 reporting requirements for the first time that apply AASB 1 shall comply with the simplified disclosures under AASB 1060 paragraphs 206-213, including for the purposes of paragraphs 18A(a) and 18A(b) of AASB 1053 Application of Tiers of Australian Accounting Standards."]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,"FTA_20A_AASB1_Y",null,null,".","AASB 1053.18C","Entities that are applying AASB 1060 shall provide the disclosures required:"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.",null,"(a)","under AASB 1060 paragraphs 206-213 if they are applying paragraph 18A(a)(i) or 18A(b)(i) of AASB 1053 Application of Tiers of Australian Accounting Standards (i.e. where the entity has applied AASB 1 First-time Adoption of Australian Accounting Standards rather than AASB 108 Accounting Policies, Changes in Estimates and Errors)"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.",null,"(b)","under AASB 1060 paragraphs 106-110 if they are applying paragraphs 18A(a)(ii) or 18A(b)(ii) of AASB 1053 (i.e. where the entity has applied AASB 1060 directly using the requirements in AASB 108 Accounting Policies, Changes in Estimates and Errors)"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,"FTA_20A_AASB1_Y",null,null,".",null,"instead of the disclosures required under AASB 1 or AASB 108."]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.\n.","AASB 1060.206","The following disclosures are provided where an entity applies the requirements of AASB 1 First-time Adoption of Australian Accounting Standards. If an entity applies the requirements of AASB 108 on first-time adoption, it shall provide the disclosures required by the section of Accounting Policies, Estimates and Errors. AASB 1053 Application of Tiers of Australian Accounting Standards sets out the requirements for which Standard may be applied upon first-time adoption.   "]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.",null,"(a)","under AASB 1060 paragraphs 206-213 if they are applying paragraph 18A(a)(i) or 18A(b)(i) of AASB 1053 Application of Tiers of Australian Accounting Standards (i.e. where the entity has applied AASB 1 First-time Adoption of Australian Accounting Standards rather than AASB 108 Accounting Policies, Changes in Estimates and Errors)"]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".",null,"(b)","under AASB 1060 paragraphs 106-110 if they are applying paragraphs 18A(a)(ii) or 18A(b)(ii) of AASB 1053 (i.e. where the entity has applied AASB 1060 directly using the requirements in AASB 108 Accounting Policies, Changes in Estimates and Errors)"]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,null,null,"instead of the disclosures required under AASB 1 or AASB 108."]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.206","The following disclosures are provided where an entity applies the requirements of AASB 1 First-time Adoption of Australian Accounting Standards. If an entity applies the requirements of AASB 108 on first-time adoption, it shall provide the disclosures required by the section of Accounting Policies, Estimates and Errors. AASB 1053 Application of Tiers of Australian Accounting Standards sets out the requirements for which Standard may be applied upon first-time adoption.   "]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".","AASB 1060.B1(c)","Resumption of the application of Tier 2 reporting requirements"]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".\n.\n.","AASB 1060.207","If an entity is resuming the application of Tier 2 reporting requirements in accordance with AASB 1053 paragraph 19B(e), it shall provide the disclosures required by paragraphs 209(a) and (b), but need not provide the other disclosures set out in this section.  "]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".",null,"These requirements are reproduced below:"]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".\n.","AASB 1060.209","An entity that has applied Australian Accounting Standards or IFRSs in a previous period, as described in paragraph 4A of AASB 1, shall disclose:  "]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".","AASB 1060.209(a)","(a)","the reason it stopped applying Australian Accounting Standards or IFRSs;  "]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".","AASB 1060.209(b)","(b)","the reason it is resuming the application of Australian Accounting Standards or IFRSs."]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.B1(c)","Reconciliations"]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.208","An entity shall explain how  the  transition  from  its  previous  financial  reporting  framework to Australian Accounting Standards – Simplified Disclosures affected its reported financial position, financial performance and cash flows."]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.","AASB 1060.209","An entity that has applied Australian Accounting Standards or IFRSs in a previous period, as described in paragraph 4A of AASB 1, shall disclose:  "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".","AASB 1060.209(a)","(a)","the reason it stopped applying Australian Accounting Standards or IFRSs;  "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".","AASB 1060.209(b)","(b)","the reason it is resuming the application of Australian Accounting Standards or IFRSs; and  "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.","AASB 1060.209(c)","(c)","whether it has applied AASB 1 or has applied Australian Accounting Standards – Simplified Disclosures retrospectively in accordance with AASB 108. "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,null,null,"Reconciliations","Reconciliations  "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.","AASB 1060.210","An entity’s first financial statements prepared using Australian Accounting Standards – Simplified Disclosures shall include:  "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".","AASB 1060.210(a)","(a)","a description of the nature of each change in accounting policy;  "]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".\n.\n.","AASB 1060.210(b)","(b)","reconciliations of its equity determined in accordance with its previous financial reporting framework to its equity determined in accordance with Australian Accounting Standards – Simplified Disclosures for both of the following dates:  "]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".",null,null,"(i)","the date of transition to Australian Accounting Standards – Simplified Disclosures; and  "]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".\n.\n.",null,null,"(ii)","the end of the latest period presented in the entity’s most recent annual financial statements determined in accordance with its previous financial reporting framework; and  "]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".\n.\n.\n.","AASB 1060.210(c)","(c)","a reconciliation of the profit or loss determined in accordance with its previous financial reporting framework for the latest period in the entity’s most recent annual financial statements to its profit or loss determined in accordance with Australian Accounting Standards – Simplified Disclosures for the same period.  "]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E7","An entity that elects to not restate comparative information in its first Australian-Accounting-Standards financial statements (Tier 2) in accordance with paragraph E6 of AASB 1053 Application of Tiers of Australian Accounting Standards need not provide the reconciliations required by AASB 1060 paragraphs 210(b) and (c). The entity shall:"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E7(a)","(a)","present two statements of financial position, two statements of profit or loss and other\ncomprehensive income, two separate statements of profit or loss (if presented), two statements of cash flows and two statements of changes in equity and related notes, as follows:"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.",null,null,"(i)","the statements and related notes as at the end of the first Australian-Accounting-Standards reporting period, compliant with Australian Accounting Standards; and"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.",null,null,"(ii)","the statements and related notes presented in its most recent previous special purpose\nfinancial statements (not necessarily compliant with Australian Accounting Standards);"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E7(b)","(b)","disclose a reconciliation of its equity presented in its most recent previous special purpose financial statements to its equity determined in accordance with Australian Accounting Standards – Simplified Disclosures at the date of transition to Australian Accounting Standards – Simplified Disclosures;"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E7(c)","(c)","disclose a description of the main adjustments that would have been required to make the\ncomparative statement of profit or loss and other comprehensive income and separate statement of profit or loss (if presented) compliant with Australian Accounting Standards. The entity need not quantify those adjustments; and"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.","AASB 1053.E7(d)","(d)","prominently label the comparative information that is not compliant with Australian Accounting Standards as such."]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".\n.\n.","AASB 1060.211","If an entity becomes aware of errors made under its previous financial reporting framework, the reconciliations required by paragraph 210(b) and (c) shall, to the extent practicable, distinguish the correction of those errors from changes in accounting policies."]
[null,null,"FTA",null,null,"FTA_2022","FPE_PRIV",null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.\n.\n.","AASB 1053.E3","For periods beginning before 1 July 2022, notwithstanding AASB 1060 paragraph 211 (for entities applying AASB 1 First-time Adoption of Australian Accounting Standards to the period) and AASB 1060 paragraph 110 (for entities applying AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors instead of AASB 1), an entity applying paragraph 18A(a) or (b) need not distinguish the correction of errors and changes in accounting policies if the entity becomes aware of errors made in its most recent previous special purpose financial statements."]
[null,null,"FTA","FTA_NOSTAT_Y",null,null,null,null,null,null,null,null,".\n.","AASB 1060.212","If an entity did not present financial statements for previous periods, it shall disclose that fact in its first financial statements that conform to Australian Accounting Standards – Simplified Disclosures. "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.213","In rare circumstances, a not-for-profit public sector entity may experience extreme difficulties in complying with the requirements of certain Australian Accounting Standards due to information deficiencies that have caused the entity to state non-compliance with previous GAAP. In these cases, the conditions specified in paragraph 3 of AASB 1 for the application of AASB 1 are taken to be satisfied provided the entity:   "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.213(a)","(a)","discloses in its first Australian-Accounting-Standards-Simplified-Disclosures financial statements:   "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.",null,null,"(i)","an explanation of information deficiencies and its strategy for rectifying those deficiencies; and   "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".",null,null,"(ii)","the Australian Accounting Standards that have not been complied with; and   "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.213(b)","(b)","makes an explicit and unreserved statement of compliance with other Australian Accounting Standards for which there are no information deficiencies."]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".",null,"Reapplication of Tier 2 reporting requirements","Reconciliations  "]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.","AASB 1053.19B","Subject to paragraph 23 of AASB 1053 Application of Tiers of Australian Accounting Standards, an entity that:"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".","AASB 1053.19B","(a)","has applied Tier 2 reporting requirements# in a previous reporting period; but"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.","AASB 1053.19B","(b)","whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with Tier 2 reporting requirements*; and "]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".","AASB 1053.19B","(c)","is resuming the application of Tier 2 reporting requirements;"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".",null,"shall:"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1053.19B","(d)","apply all the relevant requirements of AASB 1, or the AASB 1 option for retrospective application of Australian Accounting Standards in accordance with AASB 108 as if the entity had never stopped applying Tier 2 reporting requirements, if the entity did not apply all applicable recognition and measurement requirements of Australian Accounting Standards; or"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1053.19B","(e)","not apply AASB 1, or the AASB 1 option for retrospective application of Australian Accounting Standards in accordance with AASB 108, if the entity applied all applicable recognition and measurement requirements of Australian Accounting Standards."]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"# In this context, Tier 2 reporting requirements refers to either Australian Accounting Standards - Reduced Disclosure Requirements or Australian Accounting Standards - Simplified Disclosures, as appropriate."]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.",null,"* Compliance with Tier 2 reporting requirements is a reference to compliance with Australian Accounting Standards - Simplified Disclosures"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1053.20","Entities described in paragraph 19B(a)-(c) resume the application of Tier 2 reporting requirements effectively using the same approach as an entity would for first transitioning from special purpose financial statements to Tier 2 reporting requirements set out in paragraph 18A. Accordingly, an entity that did not comply with Tier 2 reporting requirements due solely to omitting some disclosures, but otherwise continued to apply all applicable recognition and measurement requirements, is prohibited from applying AASB 1 on returning to Tier 2 requirements. Instead, it continues applying applicable recognition and measurement requirements, whether it had previously initially applied AASB 1 or a predecessor to AASB 108, whichever was applicable at the time. However, if such an entity did not continue to apply all applicable recognition and measurement requirements of Australian Accounting Standards in its most recent previous annual financial statements, that entity is required to apply AASB 1, or the AASB 1 option for retrospective application of Australian Accounting Standards in accordance with AASB 108, on resuming the application of Tier 2 reporting requirements."]
[null,null,"FTA_RESUME","FTA_TIER1",null,null,null,null,null,null,null,null,".","AASB 1053.23","An entity transitioning from Tier 1 to Tier 2 shall not apply AASB 1. "]
[null,null,"FTA_RESUME",null,"FTA_RESUME_RM",null,null,null,null,null,null,null,".","AASB 1053.24","An entity applying paragraph 19B(e) shall disclose:"]
[null,null,"FTA_RESUME",null,"FTA_RESUME_RM",null,null,null,null,null,null,null,".\n.","AASB 1053.24(a)","(a)","the reason it stopped applying Tier 2 reporting requirements; and"]
[null,null,"FTA_RESUME",null,"FTA_RESUME_RM",null,null,null,null,null,null,null,".","AASB 1053.24(b)","(b)","the reason it is resuming the application of Tier 2 reporting requirements."]
[null,null,null,null,null,null,null,"FPE_Y"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,null,null,"Specific disclosures for not-for-profit entities and public sector entities"]
[null,null,null,null,null,null,null,"FPE_Y"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,null,null,"Contributions"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.215","A government department shall disclose liabilities that were assumed during the reporting period by the government or other entity.  "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,null,null,"Restructure of administrative arrangements"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.216","When activities are transferred as a consequence of a restructure of administrative arrangements, a government controlled not-for-profit transferee entity shall disclose the expenses and income attributable to the transferred activities for the reporting period, showing separately those expenses and items of income recognised by the transferor during the reporting period. If disclosure of this information would be impracticable, that fact shall be disclosed, together with an explanation of why this is the case.   "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.217","For each material transfer, the assets and liabilities transferred as a consequence of a restructure of administrative arrangements during the reporting period shall be disclosed by class, and the counterparty transferor/transferee entity shall be identified. With respect to transfers that are individually immaterial, the assets and liabilities transferred shall be disclosed on an aggregate basis.   "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.218","The disclosures required by paragraph 217 will assist users to identify the assets and liabilities recognised or derecognised as a result of a restructure of administrative arrangements separately from other assets and liabilities and to identify the transferor/transferee entity.  "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,null,null,"Administered items"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.219","A government department shall disclose the following in its complete set of financial statements in relation to activities administered by the government department:   "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.219(a)","(a)","administered income, showing separately each major class of income;"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.219(b)","(b)","administered expenses, showing separately each major class of expense;"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.219(c)","(c)","administered assets, showing separately each major class of asset; and"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.219(d)","(d)","administered liabilities, showing separately each major class of liability."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.220","Details of the broad categories of recipients and the amounts transferred to those recipients shall be disclosed in the government department’s complete set of financial statements.  "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".",null,"Presentation","Reconciliations  "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1050.9","A government department’s operating statement only recognises income and expenses of the government department. Similarly, a government department’s statement of financial position only recognises assets that the government department controls and liabilities that involve a future sacrifice of the government department’s assets."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.10","Items recognised in the statement of financial position include the assets and liabilities of the trusts that the government department controls and from whose activities the government department obtains benefits."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1050.11","The responsibilities of a government department may encompass the levying or collection of taxes, fines and fees, the provision of goods and services at a charge to recipients, and the transfer of funds to eligible beneficiaries. These activities may give rise to income and expenses that are not attributable to the government department. This occurs, for example, where the government department is unable to use for its own purposes the proceeds of user charges, taxes, fines and fees it collects without further authorisation, or where the transfer of funds to eligible beneficiaries does not involve a reduction in the assets recognised in the government department’s statement of financial position. In addition, the government department may manage government assets in the capacity of an agent and may incur liabilities that, for example, while involving a future disbursement from the Consolidated Revenue Fund or other Fund will not involve a sacrifice of the assets that the government department controls as at the end of the reporting period. This administered income and these administered expenses, assets and liabilities are not recognised in the government department’s operating statement or statement of financial position."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1050.12","A government department’s ability to control all, or a portion of, the proceeds of the user charges, fines and fees it levies may be subject to complex arrangements. Consistent with those arrangements, where a government department does not control any of the proceeds of the user charges, fines and fees that it levies, it does not recognise any of the proceeds of those user charges, fines and fees as income. Similarly, where, as a result of automatic appropriations or other authority, a government department controls some but not all of the proceeds of user charges, fines and fees, the department recognises as income only those amounts that it controls."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.13","If taxes, fines, fees and other amounts that are not controlled by a government department were to be recognised as assets or income by the collecting government department, users could incorrectly assume that these amounts were available for the government department’s use."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1050.15","It is unlikely that taxes, for example, income tax, will qualify as income of the agency responsible for their collection, for example, the Australian Taxation Office, or the central agency responsible for management of the Consolidated Revenue Fund, Trust Fund or other  Fund, for example, Treasury. This is because the agency responsible for collecting taxes does not normally control the future economic benefits embodied in tax collections. Similarly, Treasury may be responsible for bank accounts into which tax collections are deposited, but until parliament has ‘appropriated funds’ for Treasury use or authorised the Treasury to make payments, the Treasury will not control those tax revenues."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1050.16","Parliamentary appropriations made to enable the tax collection agency to perform its services are income of that agency. This is because the agency has the authority to deploy the appropriated funds for the achievement of its objectives and, consequently, controls the assets arising from the appropriation."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.17","A government department does not recognise as income and expenses those amounts that the government department is responsible for transferring to eligible beneficiaries, consistent with legislation or other authority, but that the government department does not control. "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1050.17"," If these amounts were recognised as income on receipt by the government department and as expenses on payment by the government department, users could incorrectly assume that the government department controlled these amounts. Nevertheless, this Standard requires such amounts to be disclosed in the complete set of financial statements because that information may be relevant for understanding the government department’s financial performance, including assessments of accountability. Even though a government department does not control such items, their effective and efficient administration is an important role of the government department."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1050.18","Consistent with a government department’s objectives and with legislation or other authority, amounts appropriated to government departments may include amounts to be transferred to third parties or recoupment of such amounts previously transferred by the government department. Such transfers may encompass payments for unemployment benefits, family allowances, age and invalid pensions, disaster relief, and grants and subsidies made to other governments or to other government or private sector entities."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1050.19","Whether a government department recognises the amounts appropriated for transfer during the reporting period as income, and the amounts transferred during that reporting period as expenses, depends on whether the government department controls the assets to be transferred, and whether the amounts subsequently transferred constitute a reduction in the net assets of the government department."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1050.20","Where amounts are transferred to eligible beneficiaries and the identity of the beneficiaries and the amounts to be transferred to them are determined by reference to legislation or other authority, it is unlikely that the government department controls the funds to be transferred. The government department is merely the agent responsible for the administration of the transfer process. As such, the government department does not benefit from the assets held for transfer, nor does it have the capacity to deny or regulate the access of eligible beneficiaries to the assets. Accordingly, the government department does not recognise assets and income in respect of amounts appropriated for transfer, nor expenses in respect of the amounts subsequently transferred."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.21","Although transfers not controlled by a government department do not qualify for recognition in the financial statements, information about their nature and amount is relevant for understanding the government department’s financial performance."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1050.23","In some cases it may not be clear whether the government department controls amounts to be transferred to eligible beneficiaries. For example, amounts may be appropriated to a government department for subsequent transfer, but the government department can exercise significant discretion in determining the amount or timing of payment, the identity of beneficiaries and the conditions under which the payments are to be made. In such cases, preparers and auditors use their judgement in deciding whether the government department controls the amounts to be transferred."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.24","To facilitate the assessment of the costs incurred and the cost recoveries generated as a result of the government department’s activities, administered income, expenses, assets and liabilities are reported on the same basis adopted for the recognition of the elements of the financial statements."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1050.25","The manner in which administered transactions are displayed in the financial statements of a government department will depend on the administrative arrangements adopted by the controlling government, and may therefore vary from jurisdiction to jurisdiction. For example, in some jurisdictions it may be appropriate for administered transactions to be displayed as a separate schedule to the operating statement and/or the statement of financial position. In other jurisdictions, a government department’s accountability for administered transactions may mean that it is appropriate for administered transactions to be displayed with, but clearly distinguishable from, the government department’s operating statement and/or statement of financial position."]
[null,null,null,"AASB1051",null,null,null,"FPE_Y",null,null,null,null,null,null,"Land under roads"]
[null,null,null,"AASB1051",null,null,null,"FPE_Y","AASB2021_6",null,null,null,".\n.\n.","AASB 1060.221","An entity which applies AASB 1051 Land Under Roads shall disclose its accounting policy for land under roads acquired before the end of the first reporting period ending on or after 31 December 2007, in each reporting period to which AASB 1051 is applied.  "]
[null,null,null,"AASB1051",null,null,null,"FPE_Y","AASB2021_6_Y",null,null,null,null,null,"An entity which applies AASB 1051 Land Under Roads shall disclose material accounting policy information for land under roads acquired before the end of the first reporting period ending on or after 31 December 2007, in each reporting period to which AASB 1051 is applied.  "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,null,null,"Budgetary reporting"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222","Where an entity applies AASB 1055 Budgetary Reporting and its budgeted:   "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222(a)","(a)","statement of financial position;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222(b)","(b)","statement of profit or loss and other comprehensive income;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222(c)","(c)","statement of changes in equity; or"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222(d)","(d)","statement of cash flows; "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"reflecting controlled items is presented to parliament and is separately identified as relating to that entity, the entity shall disclose for the reporting period:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.222(e)","(e)","that original budgeted financial statement presented to parliament, presented and classified on a basis that is consistent with the presentation and classification adopted in the corresponding financial statement prepared in accordance with Australian Accounting Standards; and"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.222(f)","(f)","explanations of major variances between the actual amounts presented in the financial statements and the corresponding original budget amounts."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.223","Where an entity within the General Government Sector (GGS)’s budgeted financial information reflecting major classes of administered income and expenses, or major classes of administered assets and liabilities, is presented to parliament and is separately identified as relating to that entity, the entity shall disclose for the reporting period: "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.223(a)","(a)","that original budgeted financial information presented to parliament, presented and classified on a basis that is consistent with the presentation and classification adopted for the corresponding information about administered items disclosed in accordance with AASB 1050 Administered Items; and"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.223(b)","(b)","explanations of major variances between the actual amounts disclosed in the financial statements in accordance with AASB 1050 and the corresponding original budget amounts."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.224","Comparative budgetary information in respect of the previous period need not be disclosed."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"When disclosing budgetary information under paragraphs 222–224, an entity shall comply with the requirements in AASB 1055 Budgetary Reporting."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1055.9","The original budget is the first budget presented to parliament in respect of the reporting period. "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASN 1055.10","Under AASB 101 Presentation of Financial Statements an entity may present a statement of profit or loss and other comprehensive income as:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"(a)","a single statement of profit or loss and other comprehensive income, with profit or loss and other comprehensive income presented in two sections; or"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"(b)","the profit or loss section in a separate statement of profit or loss, and a separate statement presenting comprehensive income that begins with profit or loss."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.",null,"AASB 1049 Whole of Government and General Government Sector Financial Reporting limits the presentation of the statement of profit or loss and other comprehensive income of a GGS and a whole of government to the format described in (a) above. Accordingly, if a GGS or whole of government budget presented to parliament is in the format described in (b), in accordance with paragraph 6(e) of this Standard, that budgeted information would need to be restated for disclosure purposes to align with the format described in (a)."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","COMMENTARY","The reference to AASB 101 should instead be read as a reference to the equivalent provisions of AASB 1060 (e.g. paragraphs 25(b) and 26)."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1055.11","Any revised budget that is presented to parliament during the reporting period may be disclosed in the financial statements in addition to the original budget and might need to be referred to in explanations of major variances as noted in paragraph 15."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1055.12","Information provided in accordance with paragraph 6 or 7 facilitates users of financial statements (including taxpayers) making and evaluating decisions about the allocation of scarce resources and for assessing the discharge of an entity’s accountability. The budget information is disclosed on the same presentation and classification bases adopted for the corresponding actual information in the financial statements, to facilitate a comparison of actual outcomes against the budget. Accordingly:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1055.12(a)","(a)","in relation to controlled items, to the extent the presentation and classification bases adopted in the budget presented to parliament are not consistent with the corresponding financial statements, the budget presented to parliament is restated for disclosure purposes to align with the presentation and classification bases adopted in the corresponding financial statements. As such, the budget information may be presented in the corresponding financial statements; and"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1055.12(b)","(b)","in relation to administered items of entities within the GGS, to the extent the presentation and classification bases adopted in the budget presented to parliament are not consistent with the corresponding information about administered items disclosed in accordance with AASB 1050, the budget presented to parliament is restated for disclosure purposes to align with the presentation and classification bases adopted for the corresponding information about administered items disclosed in accordance with AASB 1050. As such, the budget information may be disclosed with the corresponding information about administered items, including where the corresponding information about administered items is disclosed with the financial statements."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1055.13","Budgeted financial information reflecting administered income and expenses, or assets and liabilities, presented to parliament that is subject to the requirements of paragraph 7 would, consistent with AASB 1050, at a minimum, contain information about major classes of administered income and expenses, or major classes of administered assets and liabilities. Accordingly, if the budgeted information of an entity within a GGS is presented to parliament only at a more highly summarised level, for example, budgeted aggregate of administered income and expenses, that entity would not be required to report the budgetary information specified in paragraph 7. Similarly, the requirements in paragraph 6 do not apply where parliament only receives information about an entity’s budgeted controlled items at a more highly summarised level than the level of information required by Australian Accounting Standards to be presented in the financial statements."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1055.14","The budgetary reporting requirements in this Standard [AASB 1055] only apply to an entity within the GGS where budgeted information about controlled or administered items is separately identified as relating to that entity within the budgetary information presented to parliament."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"Accordingly, for example, where:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.",null,"(a)","a consolidated GGS budget presented to parliament incorporates a budget of an entity within the GGS in a way that the individual entity’s budget is not separately identified as relating to that entity; and"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"(b)","a separate individual budget is not presented to parliament for that entity;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"that entity’s budget is not regarded as having been presented to parliament and therefore the entity is not required to report the budgetary information specified in this Standard."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1055.15","The explanations of major variances required to be disclosed by paragraph 6(f) or 7(b) [of AASB 1055] are those relevant to an assessment of the discharge of accountability and to an analysis of performance of an entity, not merely focusing on the numerical differences between original budget and actual amounts. They include high-level explanations of the causes of major variances rather than merely the nature of the variances. Furthermore, if revised budgets are presented to parliament, even when there are no major numerical differences between the original budget and actual amounts, an entity might need to have regard to those revised budgets and include explanations for major numerical differences between them and actual amounts. Such explanations are made when they are relevant for the assessment of the discharge of accountability and to an analysis of the performance of an entity."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","COMMENTARY","The references to paragraphs 6(f) and 7(b) should instead be read as a reference to paragraph 223(b) of AASB 1060."]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,null,null,"Income of not-for-profit entities"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.226","The objective of the disclosure requirements is for an entity to disclose sufficient information to enable users of financial statements to understand the effects of volunteer services and other transactions where an entity acquires an asset for consideration that is significantly less than fair value principally to enable the entity to further its objectives on the financial position, financial performance and cash flows of the entity. Paragraphs 227–241 specify requirements relating to this objective.   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.227","An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the various requirements. An entity shall aggregate or disaggregate disclosures so that useful information is not obscured by either the inclusion of a large amount of insignificant detail or the aggregation of items that have substantially different characteristics.   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.228","An entity need not disclose information in accordance with paragraphs 226–241 if it has provided the information in accordance with other sections in AASB 1060.   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.229","An entity shall disclose income recognised during the period, disaggregated into categories that reflect how the nature and amount of income (and the resultant cash flows) are affected by economic factors. An entity considers disclosing separately the following categories of income:   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.229(a)","(a)","grants, bequests and donations of cash, other financial assets and goods;"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.229(b)","(b)","recognised volunteer services; and"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.229(c)","(c)","for government departments and other public sector entities, appropriation amounts recognised as income, by class of appropriation."]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,null,null,"Non-contractual income arising from statutory requirements   "]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.230","An entity shall disclose income arising from statutory requirements (such as taxes, rates and fines) recognised during the period, disaggregated into categories that reflect how the nature and amount of income (and the resultant cash flows) are affected by economic factors.   "]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.231","To meet the objective in paragraph 226, an entity shall consider disclosing information about assets and liabilities recognised at the reporting date in accordance with AASB 1058 Income of Not-for-Profit Entities, including the amounts of:   "]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.231(a)","(a)","receivables that are not a financial asset as defined in AASB 132 (e.g. income tax receivable from a taxpayer), and:"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(i)","interest income recognised in relation to such receivables during the period; and"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(ii)","impairment losses recognised in relation to such receivables during the period; and"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.231(b)","(b)","financial liabilities relating to prepaid taxes or rates for which the taxable event has yet to occur, and the future period(s) to which those taxes or rates relate."]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.232","Other information that may be appropriate for an entity to disclose includes, for each class of taxation income that the entity cannot measure reliably during the period in which the taxable event occurs (see paragraphs B28– B31 of AASB 1058): "]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.232(a)","(a)","information about the nature of the tax;"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.232(b)","(b)","the reason(s) why that income cannot be measured reliably; and"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.232(c)","(c)","when the uncertainty might be resolved."]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"Transfers to enable an entity to acquire or construct a recognisable non-financial asset to be controlled by the entity"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.233","An entity shall disclose the opening and closing balances of financial assets arising from transfers to enable an entity to acquire or construct recognisable non-financial assets to be controlled by the entity and the associated liabilities arising from such transfers, if not otherwise separately presented or disclosed. An entity shall also disclose income recognised in the reporting period arising from the reduction of an associated liability.   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.234","An entity shall disclose information about its obligations under such transfers, including a description of when the entity typically satisfies its obligations (for example, as the asset is constructed, upon completion of construction or when the asset is acquired).  "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.235","An entity shall disclose the judgements, and changes in the judgements, made in applying AASB 1058 that significantly affect the determination of the amount and timing of income arising from transfers to enable an entity to acquire or construct a recognisable non-financial asset to be controlled by the entity. In particular, an entity shall explain the judgements, and changes in the judgements, made in determining the timing of satisfaction of obligations (see paragraphs 236 and 237).   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.236","For obligations that an entity satisfies over time, an entity shall disclose the methods used to recognise income (for example, a description of the output methods or input methods used and how those methods are applied).  "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.237","For obligations satisfied at a point in time, an entity shall disclose the significant judgements made in evaluating when it has satisfied its obligations.   "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n,",null,"Compliance with parliamentary appropriations and other related authorities for expenditure  "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.238","Paragraphs 239 to 241 apply only to government departments and other public sector entities that obtain part or all of their spending authority for the period from a parliamentary appropriation. The amounts disclosed in accordance with paragraphs 239–241 include any amounts appropriated in respect of which the entity recognises revenue or other income in accordance with another Australian Accounting Standard.   "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".","AASB 1060.239","An entity shall disclose:   "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.239(a)","(a)","a summary of the recurrent, capital or other major categories of amounts authorised for expenditure (including parliamentary appropriations), disclosing separately:"]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".","AASB 1060.239(i)","","(i)","the original amounts appropriated; and"]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.239(ii)","","(ii)","the total of any supplementary amounts appropriated and amounts authorised other than by way of appropriation (e.g. by the Treasurer, other Minister or other legislative authority);"]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".","AASB 1060.239(b)","(b)","the expenditures in respect of each of the items disclosed in (a) above; and"]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.239(c)","(c)","the reasons for any material variances between the amounts appropriated or otherwise authorised and the resulting associated expenditures, and any financial consequences for the entity of unauthorised expenditure."]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1060.240","For the purposes of resource allocation decisions, including assessments of accountability, AASB 1058 requires that users of financial statements of government departments and other public sector entities that obtain part or all of their spending authority for the period from a parliamentary appropriation be provided with information about the amounts appropriated or otherwise authorised for the entity’s use, and whether the entity’s expenditures were as authorised. This information may be based on acquittal processes applied by an entity. When spending limits imposed by parliamentary appropriation or other authorisation have not been complied with, information regarding the amount of, and reasons for, the non-compliance is relevant for assessing the performance of management, the likely consequences of non-compliance, and the ability of the entity to continue to provide services at a similar or different level in the future.   "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.241","Broad summaries of the major categories of appropriations and associated expenditures, rather than detailed reporting of appropriations for each activity or output, is sufficient for most users of such an entity’s financial statements. Determining the level of detail and the structure of the summarised information is a matter of judgement. To develop effective disclosures, entities also subject to AASB 1055 might consider the variance disclosure requirements in that Standard at the same time.  "]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,"\n",null,"Service concession arrangements: grantors that are public sector entities"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,null,null,"Tailoring questions"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y"]
["TQ",2,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"Is the entity a public sector grantor of a service concession arrangement?",null,null,null,{"$f":"IF('AASB 1060 Checklist'!K1661=\"Hidden\",\"Not relevant\",IF(LEN('AASB 1060 Checklist'!S1661)<2,\"Not answered\",'AASB 1060 Checklist'!S1661))","v":"Not answered"}]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.242","The objective of the disclosure requirements is for a public sector grantor to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of assets, liabilities, revenue and cash flows arising from service concession arrangements. To achieve this, an entity shall consider disclosing qualitative and quantitative information about its service concession arrangements, including the following:   "]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".","AASB 1060.242(a)","(a)","a description of the arrangements;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.242(b)","(b)","significant terms of the arrangements that may affect the amount, timing and uncertainty of future cash flows (e.g. the period of the arrangement, re-pricing dates and the basis upon which re-pricing or renegotiation is determined);"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".","AASB 1060.242(c)","(c)","the nature and extent (e.g. quantity, time period, or amount, as appropriate) of:"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"","(i)","rights to receive specified services from the operator;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.\n.",null,"","(ii)","the carrying amount of service concession assets as at the end of the reporting period, including separate disclosure for existing assets of the grantor reclassified as service concession assets during the reporting period;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"","(iii)","rights to receive specified assets at the end of an arrangement;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"","(iv)","renewal and termination options;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"(v)","other rights and obligations (e.g. major overhaul of service concession assets); and"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.",null,"(vi)","obligations to provide the operator with access to service concession assets or other revenue-generating assets; and"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".","AASB 1060.242(d)","(d)","changes in arrangements occurring during the reporting period."]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1060.243","The disclosures provided by an entity in accordance with paragraph 242 are provided individually for each material service concession arrangement or in aggregate for service concession arrangements involving services of a similar nature, in addition to disclosures required by the sections covering Property, Plant and Equipment and Investment Property at Cost and Intangible Assets other than Goodwill. Service concession assets of a similar nature may form a subset of a class of assets disclosed in accordance with these sections or may be included in more than one class of assets disclosed in accordance with these sections. For example, for the purposes of the section covering Property, Plant and Equipment and Investment Property at Cost, a toll bridge may be included in the same class as other bridges, and for the purposes of paragraph 242 may be included with service concession assets reported in aggregate as toll roads.  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"*END*"]

{"sheet":"AASB 1060 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59,17],[1160,14,1160,17],[1168,16,1168,17],[1169,16,1169,17],[1178,15,1178,17],[1188,14,1188,17],[1183,14,1183,17],[1184,14,1184,17],[1185,14,1185,17],[1163,14,1163,18],[1139,14,1139,18],[1154,14,1154,17],[1116,14,1116,17],[1117,14,1117,17],[1118,15,1118,17],[1119,16,1119,17],[1120,16,1120,17],[1121,16,1121,17],[1149,15,1149,17],[1150,14,1150,17],[1151,14,1151,17],[1152,14,1152,17],[1202,14,1202,17],[1212,14,1212,17],[1213,15,1213,17],[1207,15,1207,17],[1208,15,1208,17],[1199,14,1199,17],[1201,14,1201,17],[1161,14,1161,17],[1157,14,1157,17],[1128,14,1128,17],[1129,15,1129,17],[1130,15,1130,17],[1131,15,1131,17],[1132,14,1132,17],[1133,14,1133,17],[1122,16,1122,17],[1123,15,1123,17],[1124,15,1124,17],[1125,15,1125,17],[1126,14,1126,17],[1127,14,1127,17],[1100,16,1100,17],[1101,16,1101,17],[1102,16,1102,17],[1103,16,1103,17],[1104,14,1104,17],[1105,14,1105,17],[1094,14,1094,17],[1095,14,1095,17],[1096,14,1096,17],[1097,14,1097,17],[1098,15,1098,17],[1099,15,1099,17],[1088,16,1088,17],[1089,16,1089,17],[1090,16,1090,17],[1091,15,1091,17],[1092,15,1092,17],[1093,14,1093,17],[1076,15,1076,17],[1077,15,1077,17],[1078,15,1078,17],[1084,14,1084,17],[1086,14,1086,17],[1087,15,1087,17],[1070,15,1070,17],[1071,16,1071,17],[1072,16,1072,17],[1073,16,1073,17],[1074,15,1074,17],[1075,15,1075,17],[1039,15,1039,17],[1040,14,1040,17],[1041,15,1041,17],[1042,15,1042,17],[1068,14,1068,17],[1069,14,1069,17],[1051,15,1051,17],[1052,15,1052,17],[1053,14,1053,17],[1044,14,1044,17],[1045,14,1045,17],[1046,15,1046,17],[1047,15,1047,17],[1048,15,1048,17],[1043,14,1043,17],[1082,16,1082,17],[1083,15,1083,17],[1085,14,1085,17],[1050,14,1050,17],[1033,16,1033,17],[1035,14,1035,17],[1036,15,1036,17],[1037,15,1037,17],[1038,15,1038,17],[1027,16,1027,17],[1028,16,1028,17],[1029,15,1029,17],[1030,14,1030,17],[1031,14,1031,17],[1032,14,1032,17],[1034,16,1034,17],[994,15,994,17],[995,14,995,17],[1002,14,1002,17],[1024,14,1024,17],[1025,15,1025,17],[1026,15,1026,17],[1020,14,1020,17],[1021,14,1021,17],[1018,14,1018,17],[1019,15,1019,17],[996,14,996,17],[997,14,997,17],[998,15,998,17],[1000,14,1000,17],[1001,15,1001,17],[1007,15,1007,17],[1008,15,1008,17],[1013,14,1013,17],[1016,15,1016,17],[1014,15,1014,17],[988,15,988,17],[989,14,989,17],[990,14,990,17],[991,15,991,17],[992,15,992,17],[993,15,993,17],[982,15,982,17],[983,15,983,17],[984,15,984,17],[985,15,985,17],[986,15,986,17],[987,15,987,17],[959,15,959,17],[960,14,960,17],[967,14,967,17],[979,14,979,17],[980,14,980,17],[981,15,981,17],[971,14,971,17],[972,15,972,17],[973,15,973,17],[974,15,974,17],[975,14,975,17],[961,14,961,17],[962,14,962,17],[963,15,963,17],[964,15,964,17],[965,14,965,17],[966,15,966,17],[976,15,976,17],[969,14,969,18],[953,14,953,17],[955,14,955,17],[956,15,956,17],[957,15,957,17],[958,15,958,17],[947,15,947,17],[948,15,948,17],[949,16,949,17],[950,16,950,17],[951,15,951,17],[952,15,952,17],[941,16,941,17],[945,14,945,17],[946,14,946,17],[935,15,935,17],[936,15,936,17],[937,15,937,17],[938,16,938,17],[939,16,939,17],[940,16,940,17],[942,16,942,17],[943,16,943,17],[944,16,944,17],[910,15,910,17],[911,15,911,17],[918,14,918,17],[932,14,932,17],[933,15,933,17],[934,15,934,17],[904,15,904,17],[905,15,905,17],[906,15,906,17],[907,14,907,17],[908,15,908,17],[909,15,909,17],[922,14,922,17],[923,15,923,17],[924,15,924,17],[925,15,925,17],[926,15,926,17],[927,15,927,17],[928,15,928,17],[929,15,929,17],[912,14,912,17],[913,14,913,17],[914,15,914,17],[915,15,915,17],[916,14,916,17],[917,15,917,17],[920,14,920,18],[902,14,902,17],[903,14,903,17],[892,15,892,17],[893,15,893,17],[894,16,894,17],[895,16,895,17],[896,16,896,17],[897,16,897,17],[898,16,898,17],[899,16,899,17],[900,16,900,17],[901,16,901,17],[877,14,877,17],[878,14,878,17],[888,14,888,17],[889,15,889,17],[890,15,890,17],[891,15,891,17],[880,14,880,18],[872,16,872,17],[873,16,873,17],[874,16,874,17],[876,14,876,17],[875,16,875,17],[882,14,882,17],[883,15,883,17],[884,15,884,17],[885,15,885,17],[866,15,866,17],[867,15,867,17],[868,15,868,17],[869,15,869,17],[870,15,870,17],[871,16,871,17],[796,16,796,17],[797,16,797,17],[798,14,798,17],[799,14,799,17],[856,14,856,17],[865,14,865,17],[860,14,860,17],[861,15,861,17],[862,15,862,17],[800,14,800,17],[801,14,801,17],[802,15,802,17],[803,15,803,17],[804,14,804,17],[805,15,805,17],[850,14,850,17],[851,14,851,17],[781,14,781,17],[783,15,783,17],[764,15,764,17],[723,15,723,17],[737,14,737,17],[747,14,747,17],[749,15,749,17],[750,15,750,17],[751,15,751,17],[741,14,741,17],[742,15,742,17],[743,15,743,17],[744,15,744,17],[759,14,759,17],[760,15,760,17],[762,15,762,17],[763,15,763,17],[761,16,761,17],[729,14,729,17],[730,14,730,17],[739,14,739,18],[757,14,757,18],[768,14,768,17],[769,15,769,17],[773,14,773,17],[774,15,774,17],[775,16,775,17],[776,16,776,17],[777,15,777,17],[778,14,778,17],[779,14,779,17],[770,15,770,17],[717,15,717,17],[718,14,718,17],[719,15,719,17],[720,15,720,17],[721,15,721,17],[722,15,722,17],[711,14,711,17],[712,15,712,17],[713,15,713,17],[714,15,714,17],[715,14,715,17],[716,15,716,17],[705,16,705,17],[706,15,706,17],[707,15,707,17],[708,15,708,17],[709,15,709,17],[710,14,710,17],[699,14,699,17],[700,14,700,17],[701,15,701,17],[702,16,702,17],[703,16,703,17],[704,16,704,17],[693,15,693,17],[694,14,694,17],[695,14,695,17],[696,15,696,17],[697,15,697,17],[698,15,698,17],[687,15,687,17],[688,15,688,17],[689,15,689,17],[690,14,690,17],[691,14,691,17],[692,15,692,17],[681,16,681,17],[682,16,682,17],[683,14,683,17],[684,14,684,17],[685,14,685,17],[686,14,686,17],[675,14,675,17],[676,15,676,17],[677,15,677,17],[678,15,678,17],[679,15,679,17],[680,15,680,17],[651,14,651,17],[653,14,653,17],[654,14,654,17],[671,14,671,17],[673,14,673,17],[674,14,674,17],[652,14,652,17],[645,14,645,17],[646,14,646,17],[647,15,647,17],[648,15,648,17],[649,15,649,17],[650,15,650,17],[660,15,660,17],[661,15,661,17],[662,15,662,17],[663,15,663,17],[664,16,664,17],[658,14,658,17],[659,15,659,17],[639,16,639,17],[640,16,640,17],[641,15,641,17],[642,14,642,17],[643,14,643,17],[644,14,644,17],[632,14,632,17],[634,14,634,17],[635,15,635,17],[636,15,636,17],[637,15,637,17],[638,16,638,17],[625,14,625,17],[626,15,626,17],[627,15,627,17],[628,15,628,17],[629,15,629,17],[630,14,630,17],[612,14,612,17],[613,15,613,17],[614,15,614,17],[615,14,615,17],[616,14,616,17],[623,14,623,17],[624,14,624,17],[631,14,631,17],[633,14,633,17],[604,14,604,17],[605,14,605,17],[606,15,606,17],[607,15,607,17],[608,15,608,17],[609,15,609,17],[598,14,598,17],[599,15,599,17],[600,15,600,17],[601,15,601,17],[602,14,602,17],[603,14,603,17],[610,14,610,17],[620,14,620,17],[585,15,585,17],[586,15,586,17],[587,14,587,17],[588,14,588,17],[589,14,589,17],[597,14,597,17],[611,14,611,17],[579,14,579,17],[580,14,580,17],[581,15,581,17],[582,15,582,17],[583,14,583,17],[584,14,584,17],[594,15,594,17],[593,14,593,17],[572,14,572,17],[573,14,573,17],[574,15,574,17],[575,15,575,17],[576,14,576,17],[578,14,578,17],[559,15,559,17],[560,16,560,17],[562,16,562,17],[563,16,563,17],[564,16,564,17],[567,14,567,17],[553,15,553,17],[554,15,554,17],[555,14,555,17],[556,14,556,17],[557,15,557,17],[558,15,558,17],[546,14,546,17],[548,14,548,17],[549,14,549,17],[550,14,550,17],[551,14,551,17],[552,15,552,17],[539,15,539,17],[540,14,540,17],[541,14,541,17]],"merged_total":1530,"flags":["merged_cut"]}
["HS_Type","HS_Level","HS_HideLevel1","HS_Level2","HS_Level3","HS_Level4","HS_Level5","HS_Level6","HS_Level7","HS_Level8","Hidden","Hidden why?","Height adjustment","Reference","Requirements",null,null,null,"Yes/No/N/A","Comments","Cross reference to Tier 2 models"]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"General tailoring questions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Nature of the entity and reporting"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"Note that answering some of the following questions may cause a delay of up to 10-20 seconds while the checklist is tailored (due to the large number of entries impacted by the answers given)."]
[]
["TQ",6,null,null,null,null,null,"FPE",null,null,null,null,".",null,"Is the entity a for-profit entity?",null,null,null," "]
["TQS",2,null,"AusCF",null,null,null,"FPE",null,null,null,null,".",null,"-","Is the entity applying the Conceptual Framework for Financial Reporting?"]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,null,null,"Guidance"]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,".","AASB 1060.7","AusCF paragraphs and footnotes included in AASB 1060 apply only to:"]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,".\n.\n.",null,"(a)","not-for-profit entities [which are required to apply the 'Framework for the Preparation and Presentation of Financial Statements' rather than the 'Conceptual Framework for Financial Reporting']; and"]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,".\n.",null,"(b)","for-profit entities that are not applying the Conceptual Framework for Financial Reporting (as identified in AASB 1048 'Interpretation of Standards') [such for-profit entities are rare]."]
[null,null,null,"AusCF_Y",null,null,null,"FPE",null,null,null,null,".\n.\n.\n.\n.",null,"Such entities are referred to as 'AusCF entities'.  For AusCF entities, the term 'reporting entity' is defined in AASB 1057 'Application of Australian Accounting Standards' and Statement of Accounting Concepts SAC 1 'Definition of the Reporting Entity' also applies.  For-profit entities applying the Conceptual Framework for Financial Reporting (as set out in paragraph Aus1.1 of the Conceptual Framework) cannot apply AusCF paragraphs or footnotes."]
["TQS",5,null,null,null,null,"FPE_PRIV","FPE",null,null,null,null,".",null,"-","Is the entity a private sector entity?"]
["TQ",2,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".",null,"Does the entity have income arising from statutory requirements (such as taxes, rates and fines)?"]
["TQ",2,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".",null,"Is the entity a government department?"]
["TQS",3,null,"GOVDEPT","GD_APPROP",null,null,"FPE_Y",null,null,null,null,".\n.",null,"-","Does the entity obtain part or all of their spending authority for the period from a parliamentary appropriation?"]
["TQ",3,null,"GOVDEPT_Y","PUBSECT",null,null,"FPE_Y",null,null,null,null,".",null,"Is the entity a public sector entity?"]
["TQS",4,null,"GOVDEPT_Y","PUBSECT","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.",null,"-","Does the entity obtain part or all of their spending authority for the period from a parliamentary appropriation?"]
["TQ",2,null,"AASB1051",null,null,null,"FPE_Y",null,null,null,null,".",null,"Is the entity in the scope of AASB 1051 Land Under Roads?"]
[null,null,null,"AASB1051",null,null,null,"FPE_Y",null,null,null,null,null,null,"Guidance"]
[null,null,null,"AASB1051",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1057.16","AASB 1051 applies to general purpose financial statements of local governments, government departments and whole of governments, and financial statements of General Government Sectors (GGSs)."]
["TQ",2,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"Is the entity in the scope of AASB 1055 Budgetary Reporting?"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,null,null,"Guidance"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1057.19","AASB 1055 applies to:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"(a)","whole of government general purpose financial statements of each government;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"(b)","financial statements of each government's General Government Sector (GGS);"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"(c)","general purpose financial statements of each not-for-profit reporting entity within the GGS;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"(d)","financial statements of each not-for-profit entity within the GGS that are, or are held out to be, general purpose financial statements."]
["TQ",1,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"Is the entity preparing consolidated financial statements?",null,null,null," "]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,null,null,"Guidance"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.","AASB 10.4","An entity that is a parent shall present consolidated financial statements. [AASB 10] applies to all entities, except as follows:"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.",null,"(a)","a parent need not present consolidated financial statements if it meets all the following conditions:"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"","(i)","it is a wholly-owned subsidiary or is a partially-owned subsidiary of another entity and all its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements;"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","its debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets);"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"","(iii)","it did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market; and"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"","(iv)","its ultimate or any intermediate parent produces financial statements that are available for public use and comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with [AASB 10]."]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 10.Aus4.1","Notwithstanding paragraph 4(a)(iv) [of AASB 10], a parent that meets the criteria in paragraphs 4(a)(i), 4(a)(ii) and 4(a)(iii) [of AASB 10] need not present consolidated financial statements if its ultimate or any intermediate parent produces financial statements that are available for public use in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with [AASB 10] and:"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"(a)","the parent and its ultimate or intermediate parent are:"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"","(i)","both not-for-profit entities complying with Australian Accounting Standards; or"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"","(ii)","both entities complying with Australian Accounting Standards – Simplified Disclosures; or"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(b)","the parent is an entity complying with Australian Accounting Standards – Simplified Disclosures and its ultimate or intermediate parent is a not-for-profit entity complying with Australian Accounting Standards."]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 10.Aus4.2","Notwithstanding paragraphs 4(a) and Aus4.1 [of AASB 10], the ultimate Australian parent shall present consolidated financial statements that consolidate its investments in subsidiaries in accordance with [AASB 10] when the ultimate Australian parent is required by legislation to prepare financial statements that comply with Australian Accounting Standards or accounting standards, except if the ultimate Australian parent is required, in accordance with paragraph 31 of [AASB 10], to measure all of its subsidiaries at fair value through profit or loss."]
[null,null,"CONSOL","AusCF_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 10.AusCF4.2","Notwithstanding paragraphs 4(a), Aus4.1 and Aus4.2 [of AASB 10], in respect of AusCF entities, the ultimate Australian parent shall present consolidated financial statements that consolidate its investments in subsidiaries in accordance with [AASB 10] when either the parent or the group is a reporting entity or both the parent and the group are reporting entities, except if the ultimate Australian parent is required, in accordance with paragraph 31 of [AASB 10], to measure all of its subsidiaries at fair value through profit or loss."]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 10.4B","A parent that is an investment entity shall not present consolidated financial statements if it is required, in accordance with paragraph 31 of [AASB 10], to measure all of its subsidiaries at fair value through profit or loss."]
["TQS",7,"CONSOL",null,null,null,null,null,"FOURCOLS",null,null,null,".\n.",null,"-","Is the entity also presenting separate financial statements of the parent entity together with the consolidated financial statements (\"four columns\")?",null,null," "]
["TQ",2,null,"TAX",null,null,null,null,null,null,null,null,".",null,"Is the entity subject to income tax (including income tax equivalents)?",null,null,null," "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Application of AASB 1060"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
[null,1,"FTA",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"NOTE: Additional information about the transition to AASB 1060 'General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Entities' can be found on the \"Transition flowchart\" tab"]
[]
["TQ",1,"FTA",null,null,null,null,null,null,null,null,null,".\n.",null,"Is this period the first time the entity has applied AASB 1060 General Purpose Financial Statements - Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities?",null,null,null," "]
["TQS",2,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.",null,"-","Has the entity applied AASB 1 First-time Adoption of Australian Accounting Standards on transition to Australian Accounting Standards - Simplified Disclosures (where eligible to do so)?",null,null," "]
["TQS",4,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.",null,null,"-","Is the entity applying paragraph 18A(a) or 18A(b) of AASB 1053 Application of Tiers of Australian Accounting Standards on transition?"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".",null,"Guidance"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".","AASB 1053.18A","AASB 1053.18A(a) and 18A(b) apply where:"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.",null,"(1)","The entity's most recent previous financial statements were in the form of special purpose financial statements"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".",null,"(2)","Those special purpose financial statements either:"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.\n.\n.",null,null,"-","Did not apply, or only selectively applied, applicable recognition and measurement requirements of Australian Accounting Standards (including if a parent entity, where consolidated financial statements prepared in accordance with AASB 10 'Consolidated Financial Statements' were not presented , unless exempt), or"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.",null,null,"-","Did not present consolidated financial statements, on the basis that neither the parent nor the group was a reporting entity."]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1053.18D","(Paragraph 18D explains that paragraph 18A(a) addresses where an entity has not applied, or only selectively applied, applicable recognition and measurement requirements, rather than whether the entity had made an explicit and unreserved statement of compliance with such requirements. As such, if an entity becomes aware it had claimed compliance with applicable recognition and measurement requirements of Australian Accounting Standards in error in its most recent previous special purpose financial statements, the entity applies paragraph 18A(a).  In other words, if an error in discovered in the prior period special purpose financial statements, the entity falls within the scope of paragraph 18A(a).)"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,null,null,null,".\n.\n.\n.","AASB 1053.18A","Where AASB 1053.18A(a) or 18A(b) is being applied, the entity has a choice of applying all the relevant requirements of AASB 1 'First-time Adoption of Australian Accounting Standards' or applying Tier 2 reporting requirements directly using the requirements in AASB 108 'Accounting Policies, Changes in Estimates and Errors'."]
["TQS",8,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.","AASB 1053.20A",null,"-","Is the entity applying paragraph 20A of AASB 1053 Application of Tiers of Australian Accounting Standards on transition?"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".",null,"Guidance"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".","AASB 1053.20A","AASB 1053.20A applies to a for-profit private sector entity that meets all of the following criteria:"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.\n.",null,"(a)","The entity prepared its most recent previous annual financial statements in compliance with Tier 2 reporting requirements, including an explicit and unreserved statement of compliance with Tier 2 reporting requirements"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.",null,"(b)","The entity did not present consolidated financial statements, on the basis that neither the parent nor the group was a reporting entity (as defined in AASB 1057)"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.",null,"(c)","The entity is preparing consolidated financial statements for the first time in compliance with Tier 2 - Simplified Disclosures."]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1_Y",null,"FPE",null,"FTA_20A_AASB1",null,null,".\n.\n.\n.","AASB 1053.20A","Where AASB 1053.20A applies, the entity has a choice of applying all the relevant requirements of AASB 1 'First-time Adoption of Australian Accounting Standards' or applying Tier 2 reporting requirements directly using the requirements in AASB 108 'Accounting Policies, Changes in Estimates and Errors'."]
["TQS",7,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.",null,"-","Is the entity applying paragraph 18A(a) or 18A(b) of AASB 1053 Application of Tiers of Australian Accounting Standards on transition and choosing to apply AASB 108 Accounting Policies, Changes in Estimates and Errors?",null,null," "]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".",null,"Guidance"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".","AASB 1053.18A","AASB 1053.18A(a) and 18A(b) apply where:"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.",null,"(1)","the entity's most recent previous financial statements were in the form of special purpose financial statements"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".",null,"(2)","those special purpose financial statements either:"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.",null,null,"-","Did not apply, or only selectively applied, applicable recognition and measurement requirements of Australian Accounting Standards (including if a parent entity, where consolidated financial statements prepared in accordance with AASB 10 'Consolidated Financial Statements' were not presented , unless exempt), or"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.",null,null,"-","Did not present consolidated financial statements, on the basis that neither the parent nor the group was a reporting entity."]
[null,null,null,"FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1053.18D","(Paragraph 18D explains that paragraph 18A(a) addresses where an entity has not applied, or only selectively applied, applicable recognition and measurement requirements, rather than whether the entity had made an explicit and unreserved statement of compliance with such requirements. As such, if an entity becomes aware it had claimed compliance with applicable recognition and measurement requirements of Australian Accounting Standards in error in its most recent previous special purpose financial statements, the entity applies paragraph 18A(a).  In other words, if an error in discovered in the prior period special purpose financial statements, the entity falls within the scope of paragraph 18A(a).)"]
[null,null,"FTA","FTA_AASB1_Y",null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.18A","Where AASB 1053.18A(a) or 18A(b) is being applied, the entity has a choice of applying all the relevant requirements of AASB 1 'First-time Adoption of Australian Accounting Standards' or applying Tier 2 reporting requirements directly using the requirements in AASB 108 'Accounting Policies, Changes in Estimates and Errors'."]
["TQS",4,"FTA",null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1053.213","-","Has the entity experienced extreme difficulties in complying with the requirements of certain Australian Accounting Standards due to information deficiencies that have caused the entity to state non-compliance with previous GAAP?"]
["TQ",3,"FTA",null,"FTA_EARLY",null,null,null,null,null,null,null,".\n.",null,"Is the entity electing to apply AASB 1060 to periods beginning before 1 July 2021 (i.e. early application)?",null,null,null," "]
["TQS",4,"FTA",null,"FTA_EARLY","FTA_EARLY_NOC",null,null,null,null,null,null,".\n.",null,"-","Has the entity chosen not to present comparative information in the notes where the entity did not disclose the comparative information in its most recent previous financial statements?"]
["TQS",5,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1",null,null,".\n.",null,"-","Has the entity elected not to restate comparative information in its first Australian-Accounting-Standards reporting period?"]
["TQ",4,"FTA",null,"FTA_EARLY_Y","FTA_2022",null,null,null,null,null,null,".\n.",null,"Is the entity applying AASB 1060 for the first time for a period beginning before 1 July 2022? (In other words, applying AASB 1060 in its first mandatory application period, or earlier.)",null,null,null," "]
["TQ",2,"FTA","FTA_NOSTAT",null,null,null,null,null,null,null,null,".",null,"Did the entity present financial statements for previous periods?",null,null,null," "]
["TQ",1,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"Is the entity resuming the application of Tier 2 reporting requirements (whether after previously applying Reduced Disclosure Requirements or Simplified Disclosures in any period prior to the immediately preceding period)?",null,null,null," "]
["TQ",2,"FTA_RESUME","FTA_TIER1",null,null,null,null,null,null,null,null,null,null,"-","Is the entity transitioning from Tier 1 to Tier 2?"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,null,null,"-","Did the entity's most recent previous annual financial statements:"]
["TQS",2,"FTA_RESUME","FTA_RESUME_SC",null,null,null,null,null,null,null,null,".\n.",null,null,"-","Contain an explicit and unreserved statement of compliance with Australian Accounting Standards - Simplified Disclosures?"]
["TQS",3,"FTA_RESUME","FTA_RESUME_SC_Y","FTA_RESUME_RM",null,null,null,null,null,null,null,".\n.",null,null,"-","Apply all applicable recognition and measurement requirements of Australian Accounting Standards?"]
["TQ",7,null,null,null,null,null,null,"AASB2021_6",null,null,null,".\n.",null,"Is the entity applying AASB 2021-6 Amendments to Australian Accounting Standards - Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards in the current period?",null,null,null," "]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".",null,"Guidance"]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".\n.\n.","AASB 2021-6.3","AASB 2021-6 includes amendments to AASB 1060 that apply to annual periods beginning on or after 1 January 2023, with early application permitted.  The amendments require the disclosure of material accounting policy information, rather than significant accounting policies."]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scope   "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1060.3","AASB 1060 applies to all entities that elect to apply Tier 2: Australian Accounting Standards - Simplified Disclosures under AASB 1053 Application of Tiers of Australian Accounting Standards, including those that present consolidated financial statements in accordance with AASB 10 Consolidated Financial Statements and those that present separate financial statements in accordance with AASB 127 Separate Financial Statements.  However, AASB 1060 does not apply to the structure and content of condensed interim financial statements prepared in accordance with AASB 134 Interim Financial Reporting."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.4","Entities applying AASB 1060 are required to apply all the recognition and measurement requirements in Australian Accounting Standards and apply AASB 1060 in relation to disclosure only."]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.5","AASB 1060 users terminology that is suitable for profit-oriented entities, including public sector business entities.  If entities with not-for-profit activities in the private sector or the public sector apply AASB 1060, they may need to amend the descriptions used for particular line items in the financial statements and the for the financial statements themselves."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.6","Entities that do not have equity as defined in AASB 132 Financial Instruments: Presentation (e.g. some mutual funds) and entities whose share capital is not equity (e.g. some co-operative entities) may need to adapt the financial statement presentation of members' or unitholders' interests."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Financial Statement Presentation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scope   "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.8","This section explains fair presentation of financial statements, what compliance with Australian Accounting Standards, including this Standard, requires and what a complete set of financial statements is. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.9","Financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the Conceptual Framework for Financial Reporting: ",null,null,null,null,null,"Note 1: General information (statement of compliance)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(a)","The application of the recognition and measurement requirements in Australian Accounting Standards and the disclosures in this Standard, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of Tier 2 entities"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(b)","As explained in paragraph 13 of AASB 1053 Application of Tiers of Australian Accounting Standards, AASB 1060 does not apply to an entity with public accountability."]
[null,null,null,"AusCF_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.AusCF9","Notwithstanding paragraph 9, in respect of AusCF entities, financial statements shall present fairly the financial position, financial performance and cash flows of an entity. Fair presentation requires the faithful representation of the effects of transactions, other events and conditions in accordance with the definitions and recognition criteria for assets, liabilities, income and expenses set out in the Framework for the Preparation and Presentation of Financial Statements:"]
[null,null,null,"AusCF_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(a)","The application of the recognition and measurement requirements in Australian Accounting Standards and the disclosures in this Standard, with additional disclosure when necessary, is presumed to result in financial statements that achieve a fair presentation of the financial position, financial performance and cash flows of Tier 2 entities."]
[null,null,null,"AusCF_Y",null,null,null,null,null,null,null,null,".\n.",null,"(b)","As explained in paragraph 13 of AASB 1053, this Standard does not apply to an entity with public accountability."]
[null,null,null,"AusCF_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"The additional disclosures referred to in (a) are necessary when compliance with the specific requirements in this Standard is insufficient to enable users to understand the effect of particular transactions, other events and conditions on the entity’s financial position and financial performance"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"Compliance with Australian Accounting Standards – Simplified Disclosures   "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.10","An entity whose financial statements comply with the recognition and measurement requirements in Australian Accounting Standards, the presentation requirements in those Standards as modified by this Standard, and the disclosure requirements in this Standard shall make an explicit and unreserved statement of such compliance in the notes. Financial statements shall not be described as complying with Australian Accounting Standards – Simplified Disclosures unless they comply with all of these requirements.",null,null,null," ",null,"Note 1: General information (statement of compliance)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.11","An entity shall disclose in the notes:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(a)","the statutory basis or other reporting framework, if any, under which the financial statements are prepared; and",null,null,null,null,"Note 1: General information (basis of preparation)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(b)","whether, for the purposes of preparing the financial statements, it is a for-profit or not-for-profit entity.",null,null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.12","Entities applying Australian Accounting Standards – Simplified Disclosures shall not depart from a requirement in an Australian Accounting Standard, including AASB 1060."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1060.13","In the extremely rare circumstances when management concludes that compliance with a recognition and measurement requirement in an Australian Accounting Standard, or a presentation and disclosure requirement in this Standard, would be so misleading that it would conflict with the objective of financial statements set out in the Conceptual Framework for Financial Reporting, but the relevant regulatory framework prohibits departure from the requirement, the entity shall, to the maximum extent possible, reduce the perceived misleading aspects of compliance by disclosing the following"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.13(a)","(a)","the title of the Australian Accounting Standard in question, the nature of the requirement and the reason why management has concluded that complying with that requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Conceptual Framework for Financial Reporting; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.13(b)","(b)","for each period presented, the adjustments to each item in the financial statements that management has concluded would be necessary to achieve a fair presentation."]
[null,null,null,"AusCF",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1060.AusCF13","Notwithstanding paragraph 13, in respect of AusCF entities, in the extremely rare circumstances when management concludes that compliance with a recognition and measurement requirement in an Australian Accounting  Standard,  or  a  presentation  and  disclosure  requirement  in  this  Standard,  would be so misleading that it would conflict with the objective of financial statements set out in the Framework for the  Preparation  and  Presentation  of  Financial  Statements, but  the  relevant  regulatory  framework prohibits departure from the requirement, the entity shall, to the maximum extent possible, reduce the perceived misleading aspects of compliance by disclosing the following:"]
[null,null,null,"AusCF",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.AusCF13(a)","(a)","the title of the Australian Accounting Standard in question, the nature of the requirement and the reason why management has concluded that complying with that requirement is so misleading in the circumstances that it conflicts with the objective of financial statements set out in the Framework for the Preparation and Presentation of Financial Statements; and"]
[null,null,null,"AusCF",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.AusCF13(b)","(b)","for each period presented, the adjustments to each item in the financial statements that management has concluded would be necessary to achieve a fair presentation."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Going concern  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.14","When preparing financial statements, the management of an entity using Australian Accounting Standards –  Simplified Disclosures shall make an assessment of the entity’s ability to continue as a going concern. An entity is a going concern unless management either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so. In assessing whether the going concern assumption is appropriate, management takes into account all available information about the future, which is at least, but is not limited to, twelve months from the reporting date.",null,null,null,null,null,"Note 1: General information (going concern basis)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"GC",null,null,null,null,null,null,null,null,".\n.",null,"Are there material uncertainties related to events or conditions that cast significant doubt upon the entity's ability to continue as a going concern?"]
["TQS",3,null,"GC","GCB",null,null,null,null,null,null,null,".",null,"-","Are the financial statements prepared on the going concern basis?"]
[]
[]
[null,null,null,"GC",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.15","When management is aware, in making its assessment, of material uncertainties related to events or conditions that cast significant doubt upon the entity’s ability to continue as a going concern, the entity shall disclose those uncertainties.",null,null,null,null,null,"Note 1: General information (going concern basis)"]
[null,null,null,"GC","GCB_Y",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.15","When an entity does not prepare financial statements on a going concern basis, it shall disclose that fact, together with the basis on which it prepared the financial statements and the reason why the entity is not regarded as a going concern.",null,null,null,null,null,"Note 1: General information (going concern basis)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Frequency of reporting  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".",null,"Has the entity's reporting period changed (e.g. from a June year end to a December year end)?"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.16","An entity shall present a complete set of financial statements (including comparative information – see paragraph 20) at least annually."]
[null,null,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".\n.",null,"When the end of an entity’s reporting period changes and the annual financial statements are presented for a period longer or shorter than one year, the entity shall disclose the following:"]
[null,null,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".","AASB 1060.16(a)","(a)","that fact;"]
[null,null,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".","AASB 1060.16(b)","(b)","the reason for using a longer or shorter period; and"]
[null,null,null,"PERIOD_CHANGE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.16(c)","(c)","the fact that comparative amounts presented in the financial statements (including the related notes) are not entirely comparable"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Consistency of presentation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"RECLASS",null,null,null,null,null,null,null,null,".",null,"Has presentation or classification of items in the financial statements been changed?"]
["TQS",3,null,"RECLASS","RECLASS_NP",null,null,null,null,null,null,null,".",null,"-","Is it impracticable to reclassify comparative amounts?"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.17","An entity shall retain the presentation and classification of items in the financial statements from one period to the next unless:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.17(a)","(a)","it is apparent, following a significant change in the nature of the entity’s operations or a review of its financial statements, that another presentation or classification would be more appropriate having regard to the criteria for the selection and application of accounting policies in AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"AASB 1060.17(b)","(b)","Australian Accounting Standards – Simplified Disclosures require a change in presentation."]
[null,null,null,"RECLASS",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.18","When the presentation or classification of items in the financial statements is changed, an entity shall reclassify comparative amounts unless the reclassification is impracticable. When comparative amounts are reclassified, an entity shall disclose the following:  "]
[null,null,null,"RECLASS",null,null,null,null,null,null,null,null,".","AASB 1060.18(a)","(a)","the nature of the reclassification;"]
[null,null,null,"RECLASS",null,null,null,null,null,null,null,null,".","AASB 1060.18(b)","(b)","the amount of each item or class of items that is reclassified; and"]
[null,null,null,"RECLASS",null,null,null,null,null,null,null,null,".","AASB 1060.18(c)","(c)","the reason for the reclassification."]
[null,null,null,"RECLASS","RECLASS_NP",null,null,null,null,null,null,null,".\n.","AASB 1060.19","If it is impracticable to reclassify comparative amounts, an entity shall disclose why reclassification was not practicable."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Comparative information  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.20","Except when AASB 1060 permits or requires otherwise, an entity shall disclose comparative information in respect of the previous comparable period for all amounts presented in the current period’s financial statements. An entity shall include comparative information for narrative and descriptive information when it is relevant to an understanding of the current period’s financial statements.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Comparative information)"]
[null,null,"FTA",null,"FTA_EARLY","FTA_EARLY_NOC",null,null,null,null,null,null,".\n.",null,"Relief from presenting comparative information not previously disclosed in the notes"]
[null,null,"FTA",null,"FTA_EARLY","FTA_EARLY_NOC",null,null,null,null,null,null,".\n.\n.\n.","AASB 1053.E4","Notwithstanding AASB 1060 paragraph 20, entities that elect to apply AASB 1060 to periods beginning before 1 July 2021 (i.e. early application) need not present comparative information in the notes if the entity did not disclose the comparable information in its most recent previous financial statements.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Relief - early adoption)"]
[null,null,"FTA",null,"FTA_EARLY",null,"FTA_EARLY_COMP","FPE",null,"FTA_20A_AASB1_Y",null,null,".\n.",null,"Relief from restating comparative information for certain for-profit private sector entities"]
[null,null,"FTA",null,"FTA_EARLY",null,"FTA_EARLY_COMP","FPE",null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E5","Paragraph E6 of AASB 1053 Application of Tiers of Australian Accounting Standards applies to a for-profit private sector entity that elects to apply AASB 1060 to periods beginning before 1 July 2021 (i.e. early application) and also applies AASB 1 in preparing its first Australian-Accounting-Standards financial statements (Tier 2) for the period.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Relief - early adoption)"]
[null,null,"FTA",null,"FTA_EARLY",null,"FTA_EARLY_COMP","FPE",null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1053.E6","Notwithstanding AASB 1 paragraph 7, comparative information need not be restated in the entity’s first Australian-Accounting-Standards financial statements (Tier 2). Under this approach, references to the ‘date of transition to Australian Accounting Standards’ in AASB 1 shall mean the beginning of the first Australian -Accounting-Standards reporting period. Consequently, consistent with AASB 1 paragraph 11, the entity shall recognise adjustments arising from any differences between the carrying amounts in its previous special purpose financial statements and its opening carrying amounts based on the retrospective application of Australian Accounting Standards directly in retained earnings (or, if appropriate, another category of equity) at the beginning of the first Australian-Accounting-Standards reporting period.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Relief - early adoption)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Materiality and aggregation  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.21","An entity shall present separately each material class of similar items."]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.21","An entity shall present separately items of a dissimilar nature or function unless they are immaterial."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.22","Information is material if omitting, misstating or obscuring it could reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements, which provide financial information about a specific reporting entity."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.23","This Standard specifies information that is required to be included in the financial statements, which include the notes. An entity need not provide a specific disclosure if the information resulting from that disclosure is not material. This is the case even if this Standard contains a list of specific requirements or describes them as minimum requirements.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Materiality)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Offsetting  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.24","An entity shall not offset assets and liabilities or income and expenses, unless required or permitted by an Australian Accounting Standard. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Complete set of financial statements  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"SIRE",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.26","Are the only changes in equity during the periods for which financial statements are presented from profit or loss, payment of dividends, corrections of prior period errors and changes in accounting policy?"]
["TQS",3,null,"SIRE","SIREE",null,null,null,null,null,null,null,".\n.","AASB 1060.26","-","Has the entity chosen to present a single statement of income and retained earnings (instead of a separate statement of comprehensive income and a statement of changes in equity)?"]
["TQ",4,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.49","Has the entity elected to present a single statement of profit or loss and other comprehensive income?"]
["TQ",4,null,null,null,"NOOCI",null,null,null,null,null,null,".","AASB 1060.27","Does the entity have items of other comprehensive income other than profit or loss?"]
["TQ",4,null,null,null,"TITLES",null,null,null,null,null,null,".","AASB 1060.30","Does the entity wish to use titles for the financial statements other than those used in AASB 1060?",null,null,null," "]
["TQ",1,"ERROR",null,null,null,null,null,null,null,null,null,".",null,"Has the entity had a correction of an error during the period?"]
["TQ",2,null,"POLICYCHANGE",null,null,null,null,null,null,null,null,".",null,"Has the entity had a change in accounting policy during the period?"]
["TQS",3,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.",null,"-","Has a change in policy resulted from the initial application of an Australian Accounting Standard?"]
["TQS",4,null,"POLICYCHANGE","POLICYAAS","POLICYIBOR2",null,null,null,null,null,null,".\n.","AASB 1060.107A","-","Is this the first reporting period in which the entity has applied AASB 2020-8 Amendments to Australian Accounting Standards - Interest Rate Benchmark Reform - Phase 2?"]
["TQS",3,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"-","Has a change in policy resulted from a voluntary change in accounting policy?"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.25","A complete set of financial statements of an entity shall include all of the following: "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.25(a)","(a)","a statement of financial position as at the reporting date;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.25(b)","(b)","either:"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.25(b)(i)","","(i)","a single statement of profit or loss and other comprehensive income for the reporting period displaying all items of income and expense recognised during the period including those items recognised in determining profit or loss (which is a subtotal in the statement of comprehensive income) and items of other comprehensive income; or",null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.25(b)(ii)","","(ii)","a separate statement of profit or loss and a separate statement of comprehensive income. If an entity chooses to present both a statement of profit or loss and a statement of comprehensive income, the statement of comprehensive income begins with profit or loss and then displays the items of other comprehensive income;",null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.25(c)","(c)","a statement of changes in equity for the reporting period;",null,null,null,null,"Consolidated statement of changes in equity"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.25(d)","(d)","a statement of cash flows for the reporting period; and",null,null,null,null,"Consolidated statement of cash flows"]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".","AASB 1060.25(e)","(e)","notes, comprising material accounting policy information and other explanatory information.",null,null,null,null,"Notes to consolidated financial statements"]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.25(e)","(e)","notes, comprising significant accounting policies and other explanatory information.",null,null,null,null,"Notes to consolidated financial statements"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.26","If the only changes to equity during the periods for which financial statements are presented arise from profit or loss, payment of dividends, corrections of prior period errors, and changes in accounting policy, the entity may present a single statement of income and retained earnings in place of the statement of comprehensive income and statement of changes in equity (see paragraph 62). ",null,null,null,null,null,"Commentary for Consolidated statement of comprehensive income"]
[null,null,null,null,null,"NOOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.27","If an entity has no items of other comprehensive income in any of the periods for which financial statements are presented, it may present only a statement of profit or loss or it may present a statement of comprehensive income in which the ‘bottom line’ is labelled ‘profit or loss’",null,null,null,null,null,"Commentary for Consolidated statement of comprehensive income"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.28","Because paragraph 20 requires comparative amounts in respect of the previous period for all amounts presented in the financial statements, a complete set of financial statements means that an entity shall present, as a minimum, two of each of the required financial statements and related notes. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.29","In a complete set of financial statements, an entity shall present each financial statement with equal prominence. "]
[null,null,null,null,null,"TITLES",null,null,null,null,null,null,".\n.","AASB 1060.30","An entity may use titles for the financial statements other than those used in AASB 1060 as long as they are not misleading.",null,null,null,null,null,"Commentary for Consolidated statement of comprehensive income"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Identification of the financial statements  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.31","An entity shall clearly identify each of the financial statements and the notes and distinguish them from other information in the same document. In addition, an entity shall display the following information prominently and repeat it when necessary for an understanding of the information presented:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.31(a)","(a)","the name of the reporting entity and any change in its name since the end of the preceding reporting period;",null,null,null,null,"Note 1: General information (information about the Company)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.31(b)","(b)","whether the financial statements cover the individual entity or a group of entities;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.31(c)","(c)","the date of the end of the reporting period and the period covered by the financial statements;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1 & alternative 2 & Basis of preparation"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.31(d)","(d)","the presentation currency, as defined in AASB 121 The Effects of Changes in Foreign Exchange Rates;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.31(e)","(e)","the level of rounding, if any, used in presenting amounts in the financial statements.",null,null,null,null,"Note 1: General information (rounding off of amounts)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.32","An entity shall disclose the following, if not disclosed elsewhere in information published with the financial  statements",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.32(a)","(a)","the domicile and legal form of the entity, its country of incorporation and the address of its registered office or principal place of business, if different from the registered office); and",null,null,null,null,"Note 1: General information (information about the Company)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.32(b)","(b)","a description of the nature of the entity’s operations and its principal activities.",null,null,null,null,"Note 1: General information (information about the Company)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Discontinued operations and assets held for sale"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",4,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".",null,"Does the entities have any discontinued operations?"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,". \n.\n.\n.","AASB 5.31","A component of an entity comprises operations and cash flows that can be clearly distinguished, operationally and for financial reporting purposes, from the rest of the entity.  In other words, a component of an entity will have been a cash-generating unit or a group of cash-generating units while being held for use."]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,". \n.","AASB 5.32","A discontinued operation is a component of an entity that either has been disposed of, or is classified as held for sale, and:"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".",null,"(a)","represents a separate major line of business or geographical area of operations"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.",null,"(b)","is part of a single co-ordinated plan to dispose of a separate major line of business or geographical area of operations or"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".",null,"(c)","is a subsidiary acquired exclusively with a view to resale."]
["TQ",4,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.",null,"Does the entity have assets held for sale or assets included in disposal groups classified as held for sale at the end of the reporting period?",null,null,null," "]
["TQ",4,"CONSOL",null,null,"NCI",null,null,null,null,null,null,".\n.",null,"Did the entity have any non-controlling interests (NCI) during the periods for which financial statements are presented?"]
[]
[]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,null,null,"Presenting discontinued operations"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.\n.","AASB 5.33A","If an entity presents the items of profit or loss in a separate statement as described in paragraph 10A of AASB 101, a section identified as relating to discontinued operations is presented in that statement.",null,null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.\n.","AASB 5.34","An entity shall re-present the disclosures in paragraph 33 for prior periods presented in the financial\nstatements so that the disclosures relate to all operations that have been discontinued by the end of the reporting period for the latest period presented. "]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.\n.\n.","AASB 5.36","If an entity ceases to classify a component of an entity as held for sale, the results of operations of the component previously presented in discontinued operations in accordance with paragraphs 33–35 shall be reclassified and included in income from continuing operations for all periods presented. The amounts for prior periods shall be described as having been re-presented."]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,null,null,"Gains or losses relating to continuing operations"]
[null,null,null,null,null,"AASB5_DIS",null,null,null,null,null,null,".\n.\n.","AASB 5.37","Any gain or loss on the remeasurement of a non-current asset (or disposal group) classified as held for sale that does not meet the definition of a discontinued operation shall be included in profit or loss from continuing operations."]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,null,null,"Presentation of a non-current asset or disposal group classified as held for sale"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 5.38","An entity shall present a non-current asset classified as held for sale and the assets of a disposal group classified as held for sale separately from other assets in the statement of financial position. The liabilities of a disposal group classified as held for sale shall be presented separately from other liabilities in the statement of financial position. Those assets and liabilities shall not be offset and presented as a single amount. The major classes of assets and liabilities classified as held for sale shall be separately disclosed either in the statement of financial position or in the notes, except as permitted by paragraph 39. An entity shall present separately any cumulative income or expense recognised in other comprehensive income relating to a non-current asset (or disposal group) classified as held for sale.",null,null,null,null,null,"Consolidated statement of financial position\nNote 8: Assets held for sale"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.","AASB 5.39","If the disposal group is a newly acquired subsidiary that meets the criteria to be classified as held for sale on acquisition (see paragraph 11), disclosure of the major classes of assets and liabilities is not required. "]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.\n.","AASB 5.40","An entity shall not reclassify or re-present amounts presented for non-current assets or for the assets and liabilities of disposal groups classified as held for sale in the statements of financial position for prior periods to reflect the classification in the statement of financial position for the latest period presented."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presentation of information not required by this Standard "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.33","This Standard does not address presentation of segment information (AASB 8 Operating Segments), earnings per share (AASB 133 Earnings per Share), or interim financial reports (AASB 134 Interim Financial Reports). An entity making such disclosures shall apply the relevant Standards in preparing and presenting the information. "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Statement of financial position"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",4,"CONSOL",null,null,"NCI",null,null,null,null,null,null,".\n.",null,"Did the entity have any non-controlling interests (NCI) during the periods for which financial statements are presented?"]
["TQ",4,null,null,null,"CAPITAL",null,null,null,null,null,null,".",null,"Does the entity have share capital?"]
[null,null,null,null,null,"CAPITAL_Y",null,null,null,null,null,null,".",null,"Entities that may not have share capital include trusts and partnerships"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.34","This section sets out the information that is to be presented in a statement of financial position and how to present it. The statement of financial position (sometimes called the balance sheet) presents an entity’s assets, liabilities and equity as of a specific date – the end of the reporting period. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Information to be presented in the statement of financial position  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.35","As a minimum, the statement of financial position shall include line items that present the following amounts:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(a)","(a)","cash and cash equivalents;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(b)","(b)","trade and other receivables;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(c)","(c)","financial assets (excluding amounts shown under (a), (b), (i) and (j));",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(d)","(d)","inventories;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(e)","(e)","property, plant and equipment;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(f)","(f)","investment property;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(g)","(g)","intangible assets;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(h)","(h)","biological assets;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(i)","(i)","investments in associates;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(j)","(j)","investments in joint ventures;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(k)","(k)","trade and other payables;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(l)","(l)","financial liabilities (excluding amounts shown under (k) and (o));",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(m)","(m)","liabilities and assets for current tax;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(n)","(n)","deferred tax liabilities and deferred tax assets (these shall always be classified as non-current);",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(o)","(o)","provisions;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,"CONSOL",null,null,"NCI",null,null,null,null,null,null,".\n.","AASB 1060.35(p)","(p)","non-controlling interests, presented within equity separately from the equity attributable to the owners of the parent",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.35(q)","(q)","equity attributable to the owners of the parent;",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.","AASB 1060.35(r)","(r)","the total of assets classified as held for sale and assets included in disposal groups classified as held for sale in accordance with AASB 5 Non-current Assets Held for Sale and Discontinued Operations; and",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".","AASB 1060.35(s)","(s)","liabilities included in disposal groups classified as held for sale in accordance with AASB 5.",null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.36","An entity shall present additional line items, headings and subtotals in the statement of financial position when such presentation is relevant to an understanding of the entity’s financial position. ",null,null,null,null,null,"Consolidated statement of financial position\nNote 29: Other liabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Current/non-current distinction  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.37","An entity shall present current and non-current assets, and current and non-current liabilities, as separate classifications in its statement of financial position in accordance with paragraphs 38–41, except when a presentation based on liquidity provides information that is reliable and more relevant. When that exception applies, all assets and liabilities shall be presented in order of approximate liquidity (ascending or descending). ",null,null,null,null,null,"Consolidated statement of financial position & commentary for consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Current assets  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.38","An entity shall classify an asset as current when:  ",null,null,null,null,null,"Commentary for consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.38(a)","(a)","it expects to realise the asset, or intends to sell or consume it, in the entity’s normal operating cycle;",null,null,null,null,"Commentary for consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.38(b)","(b)","it holds the asset primarily for the purpose of trading;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.38(c)","(c)","it expects to realise the asset within twelve months after the reporting date; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.38(d)","(d)","the asset is cash or a cash equivalent, unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.39","An entity shall classify all other assets as non-current. When the entity’s normal operating cycle is not clearly identifiable, its duration is assumed to be twelve months. ",null,null,null,null,null,"Commentary for consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Current liabilities"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.40","An entity shall classify a liability as current when:  ",null,null,null,null,null,"Commentary for consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.40(a)","(a)","it expects to settle the liability in the entity’s normal operating cycle;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.40(b)","(b)","it holds the liability primarily for the purpose of trading;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.40(c)","(c)","the liability is due to be settled within twelve months after the reporting date; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.40(d)","(d)","the entity does not have an unconditional right to defer settlement of the liability for at least twelve months after reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification."]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.41","An entity shall classify all other liabilities as non-current. ",null,null,null,null,null,"Commentary for consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"Sequencing of items and format of items in the statement of financial position "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.42","This Standard does not prescribe the sequence or format in which items are to be presented. Paragraph 35 simply provides a list of items that are sufficiently different in nature or function to warrant separate presentation in the statement of financial position. In addition:  ",null,null,null,null,null,"Commentary for consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.42(a)","(a)","line items are included when the size, nature or function of an item or aggregation of similar items is such that separate presentation is relevant to an understanding of the entity’s financial position; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.42(b)","(b)","the descriptions used and the sequencing of items or aggregation of similar items may be amended according to the nature of the entity and its transactions, to provide information that is relevant to an understanding of the entity’s financial position."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.43","The judgement on whether additional items are presented separately is based on an assessment of all of the following:  ",null,null,null,null,null,"Commentary for consolidated statement of financial position"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.43(a)","(a)","the amounts, nature and liquidity of assets;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.43(b)","(b)","the function of assets within the entity; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.43(c)","(c)","the amounts, nature and timing of liabilities."]
[null,null,null,null,null,null,null,null,null,null,null,null,"\n",null,"Information to be presented either in the statement of financial position or in the notes"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.44","An entity shall disclose, either in the statement of financial position or in the notes, further subclassifications of the line items presented, classified in a manner appropriate to the entity’s operation. This includes for example: "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(a)","(a)","property, plant and equipment in classifications appropriate to the entity;",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.44(b)","(b)","trade and other receivables showing separately amounts due from related parties, amounts due from other parties and contract assets from contracts with customers;",null,null,null,null,"Note 9: Trade and other receivables\nNote 21: Other assets"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(c)","(c)","inventories, showing separately amounts of inventories:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(c)(i)","","(i)","held for sale in the ordinary course of business;",null,null,null,"Note 12: Inventories"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(c)(ii)","","(ii)","in the process of production for such sale; and",null,null,null,"Note 12: Inventories"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.44(c)(iii)","","(iii)","in the form of materials or supplies to be consumed in the production process or in the rendering of services.",null,null,null,"Note 12: Inventories"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.44(d)","(d)","trade and other payables, showing separately amounts payable to trade suppliers, amounts payable to related parties, contract liabilities from contracts with customers and accruals;",null,null,null,null,"Note 22: Trade and other payables"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.44(e)","(e)","provisions for employee benefits and other provisions; and",null,null,null,null,"Note 26: Provisions"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.44(f)","(f)","classes of equity, such as paid-in capital, share premium, retained earnings and items of income and expense that, as required by Australian Accounting Standards, are recognised in other comprehensive income and presented separately in equity.",null,null,null,null,"Note 31: Reserves"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.45","An entity with share capital shall disclose the following, either in the statement of financial position or in the notes:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)","(a)","for each class of share capital:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)(i)","","(i)","the number of shares authorised;",null,null,null,"Note 30: Issued capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)(ii)","","(ii)","the number of shares issued and fully paid, and issued but not fully paid;",null,null,null,"Note 30: Issued capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)(iii)","","(iii)","par value per share or that the shares have no par value",null,null,null,"Note 30: Issued capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.45(a)(iv)","","(iv)","a reconciliation of the number of shares outstanding at the beginning and at the end of the period. This reconciliation need not be presented for prior periods;",null,null,null,"Note 30: Issued capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.45(a)(v)",null,"(v)","the rights, preferences and restrictions attaching to that class including restrictions on the distribution of dividends and the repayment of capital;",null,null,null,"Note 30: Issued capital"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(a)(vi)",null,"(vi)","shares in the entity held by the entity or by its subsidiaries or associates; and",null,null,null,"Commentary Note 30: Issued Capital "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.45(a)(vii)",null,"(vii)","shares reserved for issue under options and contracts for the sale of shares, including the terms and amounts; and",null,null,null,"Commentary Note 30: Issued Capital "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.45(b)","(b)","a description of each reserve within equity.",null,null,null,null,"Note 31: Reserves"]
[null,null,null,null,null,"CAPITAL_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.46","An entity without share capital, such as a partnership or trust, shall disclose information equivalent to that required by paragraph 45(a), showing changes during the period in each category of equity, and the rights, preferences and restrictions attaching to each category of equity",null,null,null,null,null,"Commentary Note 30: Issued Capital "]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.\n.","AASB 1060.47","If, at the reporting date, an entity has any assets classified as held for sale, or assets and liabilities that are included in a disposal group that is classified as held for sale, the entity shall disclose the following information:  "]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".","AASB 1060.47(a)","(a)","a description of the asset(s) or the group of assets and liabilities; and",null,null,null,null,"Note 8: Assets held for sale"]
[null,null,null,null,null,"AASB5_HFS",null,null,null,null,null,null,".\n.","AASB 1060.47(b)","(b)","a description of the facts and circumstances of the sale, or leading to the expected disposal, and the expected manner and timing of that disposal.",null,null,null,null,"Note 8: Assets held for sale"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Statement of Profit or Loss and Other Comprehensive Income"]
[]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.48","This  section  requires  an  entity  to  present  its  total  comprehensive  income  for  a  period—i.e.  its  financial performance for the period—in one or two financial statements. It sets out the information that is to be presented in those statements or in the notes and how to present it. "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Presentation of total comprehensive income  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.49","An entity shall present its total comprehensive income for a period:  "]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.","AASB 1060.49(a)","(a)","in a single statement of profit or loss and other comprehensive income, in which case the statement of comprehensive income presents all items of income and expense recognised in the period; or",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.49(b)","(b)","in two statements—a statement of profit or loss and a statement of comprehensive income—in which case the statement of profit or loss presents all items of income and expense recognised in the period except those that are recognised in total comprehensive income outside of profit or loss as permitted or required by other Australian Accounting Standards.",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.50","A change from the single-statement approach to the two-statement approach, or vice versa, is a change in accounting policy to which AASB 108 applies.",null,null,null,null,null,"Commentary for Consolidated statement of comprehensive income"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".",null,"Single-statement approach"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.51","Under the single-statement approach, the statement of profit or loss and other comprehensive income shall include all items of income and expense recognised in a period unless other Australian Accounting Standards require otherwise. Australian Accounting Standards provide different treatment for the following circumstances: "]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.","AASB 1060.51(a)","(a)","the effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods instead of as part of profit or loss in the period in which they arise (see AASB 108); and"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.51(b)","(b)","items of other comprehensive income are recognised as part of total comprehensive income, outside of profit or loss, when they arise."]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52","As a minimum, an entity shall include, in the statement(s) presenting profit or loss and other comprehensive income, line items that present the following amounts for the period:  "]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(a)","(a)","revenue;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(b)","(b)","finance costs;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(c)","(c)","share of the profit or loss of investments in associates and joint ventures accounted for using the equity method (see AASB 128 Investments in Associates and Joint Ventures);",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,"TAX","SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(d)","(d)","tax expense;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(e)","(e)","a single amount for the total of:",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(e)(i)","","(i)","discontinued operations (see AASB 5 Non-current Assets Held for Sale and Discontinued Operations); and",null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.52(e)(ii)","","(ii)","the post-tax gain or loss attributable to an impairment, or reversal of an impairment, of the assets in the discontinued operation (see AASB 5), both at the time and subsequent to being classified as a discontinued operation and to the disposal of the net assets constituting the discontinued operation;"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(f)","(f)","profit or loss (if an entity has no items of other comprehensive income, this line need not be presented);",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.\n.","AASB 1060.52(g)","(g)","each item of other comprehensive income (see paragraph 51(b)) classified by nature (excluding amounts in (h)). Such items shall be grouped into those that, in accordance with other Australian Accounting Standards:"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(g)(i)","","(i)","will not be reclassified subsequently to profit or loss; and",null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.52(g(ii)","","(ii)","will be reclassified subsequently to profit or loss when specific conditions are met;",null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(h)","(h)","share of the other comprehensive income of associates and joint ventures accounted for by the equity method; and",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.52(i)","(i)","total comprehensive income (if an entity has no items of other comprehensive income, it may use another term for this line such as profit or loss).",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".\n.","AASB 1060.53","An entity shall disclose separately the following items in the statement(s) presenting profit or loss and other comprehensive income as allocations for the period: "]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(a)","(a)","profit or loss for the period attributable to:"]
[null,null,"CONSOL",null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(a)(i)","","(i)","non-controlling interests; and",null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(a)(ii)","","(ii)","owners of the parent; and",null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(b)","(b)","total comprehensive income for the period attributable to:"]
[null,null,"CONSOL",null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(b)(i)","","(i)","non-controlling interests; and",null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI",null,null,null,null,null,null,".","AASB 1060.53(b)(ii)","","(ii)","owners of the parent.",null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".",null,"Two-statement approach  "]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.54","Under the two-statement approach, the statement of profit or loss shall display, as a minimum, line items that present the amounts in paragraph 52(a)–52(f) for the period, with profit or loss as the last line. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"These requirements are reproduced below"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.51(a)","(a)","the effects of corrections of errors and changes in accounting policies are presented as retrospective adjustments of prior periods instead of as part of profit or loss in the period in which they arise (see AASB 108); and"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.51(b)","(b)","items of other comprehensive income are recognised as part of total comprehensive income, outside of profit or loss, when they arise."]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52","As a minimum, an entity shall include, in the statement(s) presenting profit or loss and other comprehensive income, line items that present the following amounts for the period:  "]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(a)","(a)","revenue;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(b)","(b)","finance costs;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(c)","(c)","share of the profit or loss of investments in associates and joint ventures accounted for using the equity method (see AASB 128 Investments in Associates and Joint Ventures);",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(d)","(d)","tax expense;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(e)","(e)","a single amount for the total of:"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(e)(i)","","(i)","discontinued operations (see AASB 5 Non-current Assets Held for Sale and Discontinued Operations); and",null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.52(e)(ii)","","(ii)","the post-tax gain or loss attributable to an impairment, or reversal of an impairment, of the assets in the discontinued operation (see AASB 5), both at the time and subsequent to being classified as a discontinued operation and to the disposal of the net assets constituting the discontinued operation;"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(f)","(f)","profit or loss (if an entity has no items of other comprehensive income, this line need not be presented);",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.54","Under the two-statement approach, the statement of comprehensive income shall begin with profit or loss as its first line and shall display, as a minimum, line items that present the amounts in paragraph 52(g)–52(i) and paragraph 53 for the period. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"These requirements are reproduced below"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.\n.","AASB 1060.52(g)","(g)","each item of other comprehensive income (see paragraph 51(b)) classified by nature (excluding amounts in (h)). Such items shall be grouped into those that, in accordance with other Australian Accounting Standards:"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(g)(i)","","(i)","will not be reclassified subsequently to profit or loss; and",null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.52(g(ii)","","(ii)","will be reclassified subsequently to profit or loss when specific conditions are met;",null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(h)","(h)","share of the other comprehensive income of associates and joint ventures accounted for by the equity method; and",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.52(i)","(i)","total comprehensive income (if an entity has no items of other comprehensive income, it may use another term for this line such as profit or loss).",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".\n.","AASB 1060.53","An entity shall disclose separately the following items in the statement(s) presenting profit or loss and other comprehensive income as allocations for the period: "]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(a)","(a)","profit or loss for the period attributable to:"]
[null,null,"CONSOL",null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(a)(i)","","(i)","non-controlling interests; and",null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(a)(ii)","","(ii)","owners of the parent; and",null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(b)","(b)","total comprehensive income for the period attributable to:"]
[null,null,"CONSOL",null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(b)(i)","","(i)","non-controlling interests; and",null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y","SOCI_Y",null,null,null,null,null,null,".","AASB 1060.53(b)(ii)","","(ii)","owners of the parent.",null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Requirements applicable to both approaches "]
[null,null,"ERROR",null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.55","Under AASB 108, the effects of corrections of errors are presented as retrospective adjustments of prior periods instead of as part of profit or loss in the period in which they arise. "]
[null,null,null,"POLICYCHANGE","SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.55","Under AASB 108, the effects of changes in accounting policies are presented as retrospective adjustments of prior periods instead of as part of profit or loss in the period in which they arise. "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.56","An entity shall present additional line items, headings and subtotals in the statement(s) presenting profit or loss and other comprehensive income (and in the statement of profit or loss, if presented), when such presentation is relevant to an understanding of the entity’s financial performance."]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.57","An entity shall not present or describe any items of income and expense as ‘extraordinary items’ in the statement(s) presenting profit or loss and other comprehensive income (or in the statement of profit or loss, if presented) or in the notes."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Analysis of expenses  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.58","An entity shall present in the statement of profit or loss and other comprehensive income or in the notes an analysis of expenses using a classification based on either the nature of expenses or the function of expenses within the entity, whichever provides information that is reliable and more relevant.  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Analysis by nature of expense  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.58(a)","(a)","Under this method of classification, expenses are aggregated in the statement(s) of profit and loss and other comprehensive income according to their nature (for example, depreciation, purchases of materials, transport costs, employee benefits and advertising costs) and are not reallocated among various functions within the entity.",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Analysis by function of expense  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.58(b)","(b)","Under this method of classification, expenses are aggregated according to their function as part of cost of sales or, for example, the costs of distribution or administrative activities. At a minimum, an entity discloses its cost of sales under this method separately from other expenses.",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Statement of Changes in Equity and Statement of Income and Retained Earnings"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.59","This section sets out requirements for presenting the changes in an entity’s equity for a period, either in a statement of changes in equity or, if specified conditions are met and an entity chooses, in a statement of income and retained earnings."]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,null,null,"Statement of changes in equity  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Purpose  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.60","The statement of changes in equity presents an entity’s profit or loss for a reporting period, other comprehensive income for the period, the effects of changes in accounting policies and corrections of errors recognised in the period and the amounts of investments by, and dividends and other distributions to, owners in their capacity as owners during the period."]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".",null,"Information to be presented in the statement of changes in equity "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.61","The statement of changes in equity includes the following information:  "]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.61(a)","(a)","total comprehensive income for the period, showing separately the total amounts attributable to owners of the parent and to non-controlling interests;",null,null,null,null,"Consolidated statement of changes in equity"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.61(b)","(b)","for each component of equity, the effects of retrospective application or retrospective restatement recognised in accordance with AASB 108; and",null,null,null,null,"Consolidated statement of changes in equity"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.","AASB 1060.61(c)","(c)","for each component of equity, a reconciliation between the carrying amount at the beginning and the end of the period, separately disclosing changes resulting from:"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.61(c)(i)","","(i)","profit or loss;",null,null,null,"Consolidated statement of changes in equity"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".","AASB 1060.61(c)(ii)","","(ii)","other comprehensive income; and",null,null,null,"Consolidated statement of changes in equity"]
[null,null,null,null,"SIREE_Y",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.61(c)(iii)","","(iii)","the amounts of investments by, and dividends and other distributions to, owners in their capacity as owners, showing separately issues of shares, treasury share transactions, dividends and other distributions to owners and changes in ownership interests in subsidiaries that do not result in a loss of control",null,null,null,"Consolidated statement of changes in equity"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".",null,"Statement of income and retained earnings   "]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".",null,"Purpose  "]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.62","The statement of income and retained earnings presents an entity’s profit or loss and changes in retained earnings for a reporting period. Paragraph 26 permits an entity to present a statement of income and retained earnings in place of a statement of comprehensive income and a statement of changes in equity if the only changes to its equity during the periods for which financial statements are presented arise from profit or loss, payment of dividends, corrections of prior period errors, and changes in accounting policy."]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".",null,"Information to be presented in the statement of income and retained earnings  "]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.63","An entity shall present, in the statement of income and retained earnings, the following items in addition to the information required by the section covering the Statement of Profit or Loss and Other Comprehensive Income:"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(a)","(a)","retained earnings at the beginning of the reporting period;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(b)","(b)","dividends declared and paid or payable during the period;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(c)","(c)","restatements of retained earnings for corrections of prior period errors;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(d)","(d)","restatements of retained earnings for changes in accounting policy; and",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[null,null,null,"SIRE","SIREE",null,null,null,null,null,null,null,".","AASB 1060.63(e)","(e)","retained earnings at the end of the reporting period.",null,null,null,null,"Consolidated statement of comprehensive income - alternative 2"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Statement of Cash Flows"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"DIRECT",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.70","Is the entity presenting operating cash flows using the direct method (i.e. net cash flow from operating activities is presented by disclosing information about major classes of gross cash receipts and gross cash payments)?"]
["TQ",2,null,"FININST",null,null,null,null,null,null,null,null,".",null,"Is the entity a financial institution?"]
["TQ",2,null,"FXCASHFLOWS",null,null,null,null,null,null,null,null,".",null,"Does the entity have cashflows denominated in foreign currencies?",null,null,null," "]
["TQ",2,null,"NONCASH",null,null,null,null,null,null,null,null,".",null,"Does the entity have any non-cash transactions?",null,null,null," "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.87","Many investing and financing activities do not have a direct impact on current cash flows even though they affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows because these items do not involve cash flows in the current period. Examples of non-cash transactions are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(a)","(a)","the acquisition of assets either by assuming directly related liabilities or by means of a lease;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(b)","(b)","the acquisition of an entity by means of an equity issue; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(c)","(c)","the conversion of debt to equity."]
["TQ",2,null,"RESTRICTEDCASH",null,null,null,null,null,null,null,null,".\n.",null,"Does the entity have significant cash or cash equivalent balances that are not available for use by the entity (e.g. due to foreign exchange controls or legal restrictions)?",null,null,null," "]
["TQ",2,null,"CASHREC",null,null,null,null,null,null,null,null,".\n.",null,"Is the amount of cash and cash equivalents presented in the statement of cash flows identical to the amount similarly described in the statement of financial position?",null,null,null," "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.64","This section sets out the information that is to be presented in a statement of cash flows and how to present it. The statement of cash flows provides information about the changes in cash and cash equivalents of an entity for a reporting period, showing separately changes from operating activities, investing activities and financing activities."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Cash equivalents  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1060.65","Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. They are held to meet short-term cash commitments instead of for investment or other purposes. Consequently, an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months or less from the date of acquisition. Bank overdrafts are normally considered financing activities similar to borrowings. However, if they are repayable on demand and form an integral part of an entity’s cash management, bank overdrafts are a component of cash and cash equivalents. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Information to be presented in the statement of cash flows  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.66","An entity shall present a statement of cash flows that presents cash flows for a reporting period classified by operating activities, investing activities and financing activities.",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Operating activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.67","Operating activities are the principal revenue-producing activities of the entity. Consequently, cash flows from operating activities generally result from the transactions and other events and conditions that enter into the determination of profit or loss. Examples of cash flows from operating activities are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.67(a)","(a)","cash receipts from the sale of goods and the rendering of services;",null,null,null,null,"Consolidated statement of cash flows - alternative 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.67(b)","(b)","cash receipts from royalties, fees, commissions and other revenue;",null,null,null,null,"Consolidated statement of cash flows - alternative 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.67(c)","(c)","cash payments to suppliers for goods and services;",null,null,null,null,"Consolidated statement of cash flows - alternative 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.67(d)","(d)","cash payments to and on behalf of employees;",null,null,null,null,"Consolidated statement of cash flows - alternative 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.67(e)","(e)","cash payments or refunds of income tax, unless they can be specifically identified with financing and investing activities; and",null,null,null,null,"Consolidated statement of cash flows - alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.67(f)","(f)","cash receipts and payments from investments, loans and other contracts held for dealing or trading purposes, which are similar to inventory acquired specifically for resale.",null,null,null,null,"Consolidated statement of cash flows - alternative 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.",null,"Some transactions, such as the sale of an item of plant by a manufacturing entity, may give rise to a gain or loss that is included in profit or loss. However, the cash flows relating to such transactions are cash flows from investing activities. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Investing activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.68","Investing activities are the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Examples of cash flows arising from investing activities are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.68(a)","(a)","cash payments to acquire property, plant and equipment (including self-constructed property, plant and equipment), intangible assets and other long-term assets;",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.68(b)","(b)","cash receipts from sales of property, plant and equipment, intangibles and other long-term assets;",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.68(c)","(c)","cash payments to acquire equity or debt instruments of other entities and interests in joint ventures (other than payments for those instruments classified as cash equivalents or held for dealing or trading);",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.68(d)","(d)","cash receipts from sales of equity or debt instruments of other entities and interests in joint ventures (other than receipts for those instruments classified as cash equivalents or held for dealing or trading);",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.68(e)","(e)","cash advances and loans made to other parties;",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.68(f)","(f)","cash receipts from the repayment of advances and loans made to other parties;",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.68(g)","(g)","cash payments for futures contracts, forward contracts, option contracts and swap contracts, except when the contracts are held for dealing or trading, or the payments are classified as financing activities; and",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.68(h)","(h)","cash receipts from futures contracts, forward contracts, option contracts and swap contracts, except when the contracts are held for dealing or trading, or the receipts are classified as financing activities.",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.",null,"When a contract is accounted for as a hedge (see AASB 9 Financial Instruments and AASB 139 Financial Instruments: Recognition and Measurement), an entity shall classify the cash flows of the contract in the same manner as the cash flows of the item being hedged. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Financing activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.69","Financing activities are activities that result in changes in the size and composition of the contributed equity and borrowings of an entity. Examples of cash flows arising from financing activities are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.69(a)","(a)","cash proceeds from issuing shares or other equity instruments;",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.69(b)","(b)","cash payments to owners to acquire or redeem the entity’s shares;",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.69(c)","(c)","cash proceeds from issuing debentures, loans, notes, bonds, mortgages and other short-term or long-term borrowings;",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.69(d)","(d)","cash repayments of amounts borrowed; and",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.69(e)","(e)","cash payments by a lessee for the reduction of the outstanding liability relating to a lease.",null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Reporting cash flows from operating activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.70","An entity shall present cash flows from operating activities using: ",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2 (Additional source)"]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.70(a)","(a)","the indirect method, whereby profit or loss is adjusted for the effects of non-cash transactions, any deferrals or accruals of past or future operating cash receipts or payments and items of income or expense associated with investing or financing cash flows; or"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".\n.","AASB 1060.70(b)","(b)","the direct method, whereby major classes of gross cash receipts and gross cash payments are disclosed."]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".",null,"Indirect method"]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".\n.","AASB 1060.71","Under the indirect method, the net cash flow from operating activities is determined by adjusting profit or loss for the effects of:  "]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".","AASB 1060.71(a)","(a)","changes during the period in inventories and operating receivables and payables;",null,null,null,null,"Consolidated statement of cash flows - alternative 2"]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.71(b)","(b)","non-cash items such as depreciation, provisions, deferred tax, accrued income (expenses) not yet received (paid) in cash, unrealised foreign currency gains and losses, undistributed profits of associates and non-controlling interests; and",null,null,null,null,"Consolidated statement of cash flows - alternative 2"]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".","AASB 1060.71(c)","(c)","all other items for which the cash effects relate to investing or financing.",null,null,null,null,"Consolidated statement of cash flows - alternative 2"]
[null,null,null,"DIRECT_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.72","Alternatively, the net cash flow from operating activities may be presented under the indirect method by showing the revenues and expenses disclosed in the statement of comprehensive income and the changes during the period in inventories and operating receivables and payables.",null,null,null,null,null,"Commentary for consolidated statement of cash flows - alternative 2"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".",null,"Direct method"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.73","Under the direct method, net cash flow from operating activities is presented by disclosing information about major classes of gross cash receipts and gross cash payments. Such information may be obtained either:  ",null,null,null,null,null,"Commentary for consolidated statement of cash flows - alternative 1"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".","AASB 1060.73(a)","(a)","from the accounting records of the entity; or"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".\n.","AASB 1060.73(b)","(b)","by adjusting sales, cost of sales and other items in the statement of comprehensive income (or the statement of profit or loss, if presented) for:"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".","AASB 1060.73(b)(i)","","(i)","changes during the period in inventories and operating receivables and payables;"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".","AASB 1060.73(b)(ii)","","(ii)","other non-cash items; and"]
[null,null,null,"DIRECT",null,null,null,null,null,null,null,null,".","AASB 1060.73(b)((iii)","","(iii)","other items for which the cash effects are investing or financing cash flows."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Reporting cash flows from investing and financing activities  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.74","An entity shall present separately major classes of gross cash receipts and gross cash payments arising from investing and financing activities. The aggregate cash flows arising from acquisitions and from disposals of subsidiaries or other business units shall be presented separately and classified as investing activities.",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Reporting cash flows on a net basis  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.75","Cash flows arising from the following operating, investing or financing activities may be reported on a net basis:  ",null,null,null,null,null,"Commentary for consolidated statement of cash flows - alternative 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.75(a)","(a)","cash receipts and payments on behalf of customers when the cash flows reflect the activities of the customer rather than those of the entity; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.75(b)","(b)","cash receipts and payments for items in which the turnover is quick, the amounts are large, and the maturities are short."]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.76","Examples of cash receipts and payments referred to in paragraph 75(a) are:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.76(a)","(a)","the acceptance and repayment of demand deposits of a bank;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.76(b)","(b)","funds held for customers by an investment entity; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.76(c)","(c)","rents collected on behalf of, and paid over to, the owners of properties."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.77","Examples of cash receipts and payments referred to in paragraph 75(b) are advances made for, and the repayment of:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.77(a)","(a)","principal amounts relating to credit card customers;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.77(b)","(b)","the purchase and sale of investments; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.77(c)","(c)","other short-term borrowings, for example, those which have a maturity period of three months or less."]
[null,null,null,"FININST",null,null,null,null,null,null,null,null,".\n.","AASB 1060.78","Cash flows arising from each of the following activities of a financial institution may be reported on a net basis:",null,null,null,null,null,"Commentary for consolidated statement of cash flows - alternative 1"]
[null,null,null,"FININST",null,null,null,null,null,null,null,null,".\n.","AASB 1060.78(a)","(a)","cash receipts and payments for the acceptance and repayment of deposits with a fixed maturity date;"]
[null,null,null,"FININST",null,null,null,null,null,null,null,null,".\n.","AASB 1060.78(b)","(b)","the placement of deposits with and withdrawal of deposits from other financial institutions; and"]
[null,null,null,"FININST",null,null,null,null,null,null,null,null,".","AASB 1060.78(c)","(c)","cash advances and loans made to customers and the repayment of those advances and loans."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Foreign currency cash flows  "]
[null,null,null,"FXCASHFLOWS",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.79","An entity shall record cash flows arising from transactions in a foreign currency in the entity’s functional currency by applying to the foreign currency amount the exchange rate between the functional currency and the foreign currency at the date of the cash flow. Paragraph 40 in AASB 121 explains when an exchange rate that approximates the actual rate can be used. "]
[null,null,"CONSOL","FXCASHFLOWS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.80","The entity shall translate cash flows of a foreign subsidiary at the exchange rates between the entity’s functional currency and the foreign currency at the dates of the cash flows. "]
[null,null,null,"FXCASHFLOWS",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1060.81","Unrealised gains and losses arising from changes in foreign currency exchange rates are not cash flows. However, to reconcile cash and cash equivalents at the beginning and the end of the period, the effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency must be presented in the statement of cash flows. Consequently, the entity shall remeasure cash and cash equivalents held during the reporting period (such as amounts of foreign currency held and foreign currency bank accounts) at period-end exchange rates. The entity shall present the resulting unrealised gain or loss separately from cash flows from operating, investing and financing activities. ",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Interest and dividends  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.82","An entity shall present separately cash flows from interest and dividends received and paid. The entity shall classify cash flows consistently from period to period as operating, investing or financing activities.",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.83","An entity may classify interest paid and interest and dividends received as operating cash flows because they are included in profit or loss. Alternatively, the entity may classify interest paid and interest and dividends received as financing cash flows and investing cash flows respectively, because they are costs of obtaining financial resources or returns on investments.",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.84","An entity may classify dividends paid as a financing cash flow because they are a cost of obtaining financial resources. Alternatively, the entity may classify dividends paid as a component of cash flows from operating activities because they are paid out of operating cash flows."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".",null,"Income tax  "]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.85","An entity shall present separately cash flows arising from income tax and shall classify them as cash flows from operating activities unless they can be specifically identified with financing and investing activities.",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 1060.85","When tax cash flows are allocated over more than one class of activity, the entity shall disclose the total amount of taxes paid. ",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1 & alternative 2"]
[null,null,null,"NONCASH",null,null,null,null,null,null,null,null,".",null,"Non-cash transactions  "]
[null,null,null,"NONCASH",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.86","An entity shall exclude from the statement of cash flows investing and financing transactions that do not require the use of cash or cash equivalents. An entity shall disclose such transactions elsewhere in the financial statements in a way that provides all the relevant information about those investing and financing activities."]
[null,null,null,"NONCASH",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.87","Many investing and financing activities do not have a direct impact on current cash flows even though they affect the capital and asset structure of an entity. The exclusion of non-cash transactions from the statement of cash flows is consistent with the objective of a statement of cash flows because these items do not involve cash flows in the current period. Examples of non-cash transactions are:  ",null,null,null,null,null,"Note 34: Notes to the statement of cash flows"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(a)","(a)","the acquisition of assets either by assuming directly related liabilities or by means of a lease;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(b)","(b)","the acquisition of an entity by means of an equity issue; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.87(c)","(c)","the conversion of debt to equity."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Components of cash and cash equivalents  "]
[null,null,null,"CASHREC",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.88","An entity shall present the components of cash and cash equivalents and shall present a reconciliation of the amounts presented in the statement of cash flows to the equivalent items presented in the statement of financial position.",null,null,null,null,null,"Note 34: Notes to the statement of cash flows"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.88","An entity is not required to present this reconciliation if the amount of cash and cash equivalents presented in the statement of cash flows is identical to the amount similarly described in the statement of financial position. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Other disclosures  "]
[null,null,null,"RESTRICTEDCASH",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.89","An entity shall disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by the entity that are not available for use by the entity. Cash and cash equivalents held by an entity may not be available for use by the entity because of, among other reasons, foreign exchange controls or legal restrictions.",null,null,null,null,null,"Commentary Note 34: Notes to the statement of cash flows"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Notes to the Financial Statements"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1060.90","This section sets out the principles underlying information that is to be presented in the notes to the financial  statements and how to present it. Notes contain information in addition to that presented in the statement of financial position, the statement of profit or loss  and other comprehensive income (if presented), the statement of profit or loss and the statement of comprehensive income (if presented), the combined statement of income and retained earnings (if presented), the statement of changes in equity (if presented) and the statement of cash flows. Notes provide narrative descriptions or disaggregations of items presented in those statements and information about items that do not qualify for recognition in those statements. In addition to the requirements of this section, nearly every other section of this Standard requires disclosures that are normally presented in the notes.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Scope)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Structure of the notes "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.91","The notes shall:  ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Structure)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.91(a)","(a)","present information about the basis of preparation of the financial statements and the specific accounting policies used, in accordance with paragraphs 95–97;",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.91(b)","(b)","disclose the information required by this Standard that is not presented elsewhere in the financial statements; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.91(c)","(c)","provide information that is not presented elsewhere in the financial statements but is relevant to an understanding of any of them",null,null,null,null,"Note 13: Investments in associates"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.92","An entity shall, as far as practicable, present the notes in a systematic manner. An entity shall cross-reference each item in the financial statements to any related information in the notes.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Structure)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.93","Examples of systematic ordering or grouping of the notes include:    ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Order)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.93(a)","(a)","giving prominence to the areas of its activities that the entity considers to be most relevant to an understanding of its financial performance and financial position, such as grouping together information about particular operating activities;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.93(b)","(b)","grouping together information about items measured similarly such as assets measured at fair value; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.93(c)","(c)","following the order of the line items in the statement(s) of profit or loss and other comprehensive income and the statement of financial position, such as:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.93(c)(i)","","(i)","statement of compliance with Australian Accounting Standards – Simplified Disclosures (see paragraph 10);"]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".","AASB 1060.93(c)(ii)","","(ii)","material accounting policy information (see paragraph 95);"]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.93(c)(ii)","","(ii)","significant accounting policies applied (see paragraph 95);"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.93(c)(iii)","","(iii)","supporting information for items presented in the statements of financial position and in the statement(s) of profit or loss and other comprehensive income, and in the statements of changes in equity and of cash flows, in the order in which each statement and each line item is presented; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.93(c)(iv)","","(iv)","other disclosures, including:"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"","","(1)","contingent liabilities (see paragraph 154) and unrecognised contractual commitments; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","","(2)","non-financial disclosures."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.94","An entity may present notes providing information about the basis of preparation of the financial statements and specific accounting policies as a separate section of the financial statements.",null,null,null,null,null,"Basis of preparation"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Individually material items of income and expense"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1060.BC81","Some respondents to ED 295 were concerned about the absence of a specific requirement to disclose individually material items of income and expenses and noted that this disclosure is currently explicitly required for both RDR and SPFS.  While the Board acknowledged these concerns, it noted that entities applying [AASB 1060] are still expected to disclose information that is not presented elsewhere that is relevant to an understanding of the financial statements in accordance with paragraph 91(c).  This would include information about individually material items of income and expense where information about these items is necessary to assess the entity's financial performance."]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".",null,"Disclosure of accounting policy information"]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".\n.\n.\n.\n.","AASB 1060.95","An entity shall disclose material accounting policy information (see Appendix A).  Accounting policy information is material if, when considered together with other information included in an entity's financial statements, it can reasonably be expected to influence decisions that the primary users of general purpose financial statements make on the basis of those financial statements."]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".",null,"Disclosure of accounting policies  "]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.95","An entity shall disclose the following in the significant accounting policies:  ",null,null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.95(a)","(a)","the measurement basis (or bases) used in preparing the financial statements; and"]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".\n.","AASB 1060.95(b)","(b)","the other accounting policies used that are relevant to an understanding of the financial statements."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Information about judgements  "]
[null,null,null,null,null,null,null,null,"AASB2021_6",null,null,null,".\n.\n.\n.","AASB 1060.96","An entity shall disclose, in the material accounting policy information or other notes, the judgements, apart from those involving estimations (see paragraph 97), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. ",null,null,null,null,null,"Note 3: Judgements and key source of estimates uncertainty"]
[null,null,null,null,null,null,null,null,"AASB2021_6_Y",null,null,null,".\n.\n.\n.","AASB 1060.96","An entity shall disclose, in the significant accounting policies or other notes, the judgements, apart from those involving estimations (see paragraph 97), that management has made in the process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements. ",null,null,null,null,null,"Note 3: Judgements and key source of estimates uncertainty"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Information about key sources of estimation uncertainty  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.97","An entity shall disclose in the notes information about the key assumptions concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year. In respect of those assets and liabilities, the notes shall include details of:  ",null,null,null,null,null,"Note 3: Judgements and key source of estimates uncertainty"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.97(a)","(a)","their nature; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.97(b)","(b)","their carrying amount as at the end of the reporting period."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Audit fees  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.98","An entity shall disclose fees to each auditor or reviewer, including any network firm, separately for:   "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.98(a)","(a)","the audit or review of the financial statements; and",null,null,null,null,"Note 44: Remuneration of auditors"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.98(b)","(b)","all other services performed during the reporting period.",null,null,null,null,"Note 44: Remuneration of auditors"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.99","For paragraph 98, an entity shall describe the nature of other services.  ",null,null,null,null,null,"Note 44: Remuneration of auditors"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Imputation credits  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.100","The term ‘imputation credits’ is used in paragraphs 101-103 to also mean ‘franking credits’. The disclosures required by paragraphs 101 and 103 shall be made separately in respect of any New Zealand imputation credits and any Australian imputation credits.  ",null,null,null,null,null,"Commentary Note 32: Dividends on equity instruments"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQS",2,null,"FRANKING",null,null,null,null,null,null,null,null,".",null,"Does the entity have imputation credits (franking credits)?",null,null,null," "]
["TQS",3,null,"FRANKING","FRANKINGCLASSES",null,null,null,null,null,null,null,".\n.",null,"-","Does the entity have different classes of investors with different entitlements to imputation credits (franking credits)?",null,null," "]
[]
[]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.101","An entity shall disclose the amount of imputation credits available for use in subsequent reporting periods.  ",null,null,null,null,null,"Note 32: Dividends on equity instruments"]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.102","For the purposes of determining the amount required to be disclosed in accordance with paragraph 101, entities may have:  "]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.102(a)","(a)","imputation credits that will arise from the payment of the amount of the provision for income tax;",null,null,null,null,"Note 32: Dividends on equity instruments"]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.102(b)","(b)","imputation debits that will arise from the payment of dividends recognised as a liability at the reporting date; and",null,null,null,null,"Note 32: Dividends on equity instruments"]
[null,null,null,"FRANKING",null,null,null,null,null,null,null,null,".\n.","AASB 1060.102(c)","(c)","imputation credits that will arise from the receipt of dividends recognised as receivables at the reporting date.",null,null,null,null,"Note 32: Dividends on equity instruments"]
[null,null,null,"FRANKING","FRANKINGCLASSES",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.103","Where there are different classes of investors with different entitlements to imputation credits, disclosures shall be made about the nature of those entitlements for each class where this is relevant to an understanding of them. ",null,null,null,null,null,"Commentary Note 32: Dividends on equity instruments"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Consolidated and Separate Financial Statements"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".",null,"Disclosures in consolidated financial statements  "]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".","AASB 1060.104","The following disclosures shall be made in consolidated financial statements:  "]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".","AASB 1060.104(a)","(a)","the fact that the statements are consolidated financial statements;",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.104(b)","(b)","the basis for concluding that control exists when the parent does not own, directly or indirectly through subsidiaries, more than half of the voting power;",null,null,null,null,"Note 3: Judgements and key source of estimates uncertainty\nNote 41: Subsidiaries"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.104(c)","(c)","any difference in the reporting date of the financial statements of the parent and its subsidiaries used in the preparation of the consolidated financial statements; and",null,null,null,null,"Commentary Note 41: Subsidiaries"]
[null,null,"CONSOL",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.104(d)","(d)","the nature and extent of any significant restrictions (for example resulting from borrowing arrangements or regulatory requirements) on the ability of subsidiaries to transfer funds to the parent in the form of cash dividends or to repay loans.",null,null,null,null,"Commentary Note 41: Subsidiaries"]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".",null,"Disclosures in separate financial statements  "]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".\n.\n.","AASB 127.8","An entity that is exempted in accordance with paragraphs 4(a), Aus4.1 and Aus4.2 of AASB 10 from consolidation or paragraphs 17, Aus17.1 and Aus17.2 of AASB 128 from applying the equity method may present separate financial statements as its only financial statements."]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".\n.","AASB 1060.105","When a parent, an investor in an associate or a venturer with an interest in a joint venture prepares separate financial statements, those separate financial statements shall disclose:  ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Disclosure in separate financial statements)"]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".","AASB 1060.105(a)","(a)","that the statements are separate financial statements; and"]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".\n.","AASB 1060.105(b)","(b)","a description of the methods used to account for the investments in subsidiaries, joint ventures and associates,"]
[null,null,null,null,null,null,null,null,"FOURCOLS",null,null,null,".\n.",null,"and shall identify the consolidated financial statements or other primary financial statements to which they relate."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Accounting Policies, Estimates and Errors"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"ESTIMATE",null,null,null,null,null,null,null,null,".",null,"Has the entity had a change in estimate during the period?",null,null,null," "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Disclosure of a change in accounting policy  "]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1",null,null,"FTA_18Aab_AASB108",null,null,null,".\n.\n.\n.\n.","AASB 1053.18C","Entities that are applying AASB 1060 shall provide the disclosures required under AASB 1060 paragraphs 206-213 if they are applying paragraph 18A(a)(i) or 18A(b)(i) of AASB 1053 Application of Tiers of Australian Accounting Standards, or the disclosures required under AASB 1060 paragraphs 106-110 if they are applying paragraphs 18A(a)(ii) or 18A(b)(ii) of AASB 1053, instead of the disclosures required under AASB 1 or AASB 108.",null,null,null,null,null,"Commentary Note 2: changes in accounting polices on initial application of accounting standards"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.106","Subject to paragraph 107, when initial application of an Australian Accounting Standard has an effect on the current period or any prior period, or might have an effect on future periods, an entity shall disclose the following: ",null,null,null,null,null,"Commentary Note 2: changes in accounting polices on initial application of accounting standards"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".","AASB 1060.106(a)","(a)","the nature of the change in accounting policy;"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.","AASB 1060.106(b)","(b)","for the current period and each prior period presented, to the extent practicable, the amount of the adjustment for each financial statement line item affected;"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.","AASB 1060.106(c)","(c)","the amount of the adjustment relating to periods before those presented, to the extent practicable; and"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".","AASB 1060.106(d)","(d)","an explanation if it is impracticable to determine the amounts to be disclosed in (b) or (c)."]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".",null,"Financial statements of subsequent periods need not repeat these disclosures. "]
[null,null,null,"POLICYCHANGE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.146A","In the reporting period in which a lessee first applies the practical expedient in AASB 16 paragraph 46A (i.e. an election not to COVID-19 related rent concessions as lease modifications), the lessee is not required to disclose the information required by paragraph 106(b).",null,null,null,null,null,"Commentary Note 23: Leases liabilities"]
[null,null,null,"POLICYCHANGE","POLICYAAS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.107","Where an entity has selected a transition option under another Standard and there are specific transition disclosure requirements in that Standard, the entity shall apply the full transition disclosure requirements in that Standard instead of the requirements in paragraph 106.",null,null,null,null,null,"Commentary Note 2: changes in accounting policies and changes in estimates "]
[null,null,null,"POLICYCHANGE","POLICYAAS","POLICYIBOR2",null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.107A","In the reporting period in which an entity first applies AASB 2020-8 Amendments to Australian Accounting Standards - Interest Rate Benchmark Reform - Phase 2, the entity is not required to disclose the information that would otherwise be required by paragraph 106(b) in respect of the accounting policy changes made in applying AASB 2020-8."]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".\n.","AASB 1060.108","When a voluntary change in accounting policy has an effect on the current period or any prior period, an entity shall disclose the following:  ",null,null,null,null,null,"Commentary Note 2: changes in accounting policies and changes in estimates "]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".","AASB 1060.108(a)","(a)","the nature of the change in accounting policy;"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".\n.","AASB 1060.108(b)","(b)","the reasons why applying the new accounting policy provides reliable and more relevant information;"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".\n.","AASB 1060.108(c)","(c)","to the extent practicable, the amount of the adjustment for each financial statement line item affected, shown separately:"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"","(i)","for the current period;"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"","(ii)","for each prior period presented; and"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"","(iii)","in the aggregate for periods before those presented; and"]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".","AASB 1060.108(d)","(d)","an explanation if it is impracticable to determine the amounts to be disclosed in (c)."]
[null,null,null,"POLICYCHANGE","POLICYVOL",null,null,null,null,null,null,null,".",null,"Financial statements of subsequent periods need not repeat these disclosures."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Disclosure of a change in estimate  "]
[null,null,null,"ESTIMATE",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.109","An entity shall disclose the nature of any change in an accounting estimate and the effect of the change on assets, liabilities, income and expense for the current period. If it is practicable for the entity to estimate the effect of the change in one or more future periods, the entity shall disclose those estimates. ",null,null,null,null,null,"Commentary Note 2: changes in accounting policies and changes in estimates "]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Disclosure of prior period errors  "]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".","AASB 1060.110","An entity shall disclose the following about prior period errors:  ",null,null,null,null,null,"Commentary Note 2: changes in accounting policies and changes in estimates "]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".","AASB 1060.110(a)","(a)","the nature of the prior period error;"]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.110(b)","(b)","for each prior period presented, to the extent practicable, the amount of the correction for each financial statement line item affected;"]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.110(c)","(c)","to the extent practicable, the amount of the correction at the beginning of the earliest prior period presented; and"]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".","AASB 1060.110(d)","(d)","an explanation if it is not practicable to determine the amounts to be disclosed in (b) or (c)."]
[null,null,"ERROR",null,null,null,null,null,null,null,null,null,".",null,"Financial statements of subsequent periods need not repeat these disclosures."]
[null,null,"FTA","FTA_EARLY","FTA_2022","FTA_18Aab_AASB1",null,"FPE","FTA_18Aab_AASB108","FTA_20A_AASB1",null,null,".\n.\n.\n.\n.\n.\n.","AASB 1053.E3","For periods beginning before 1 July 2022, notwithstanding AASB 1060 paragraph 211 (for entities applying AASB 1 First-time Adoption of Australian Accounting Standards to the period) and AASB 1060 paragraph 110 (for entities applying AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors instead of AASB 1), an entity applying paragraph 18A(a) or (b) of AASB 1053 Application of Tiers of Australian Accounting Standards need not distinguish the correction of errors and changes in accounting policies if the entity becomes aware of errors made in its most recent previous special purpose financial statements.",null,null,null,null,null,"Commentary Note 2: changes in accounting policies and changes in estimates"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"Basic Financial Instruments"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.111","The disclosures required in this Section apply to all financial instruments within the scope of AASB 9 Financial Instruments. In addition, if the entity uses hedge accounting, it shall make the additional disclosures in paragraphs 120–122.  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"FI",null,null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held financial instruments that are withing the scope of AASB 9 Financial Instruments or AASB 132 Financial Instruments: Presentation during the current or prior period?",null,null,null," "]
["TQS",2,"FI","FI_FV",null,null,null,null,null,null,null,null,".",null,"-","Are any financial instruments measured at fair value?",null,null," "]
["TQS",2,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".\n.",null,"-","Has the entity transferred financial assets to another party in a transaction that does not qualify for derecognition (see paragraph 3.2.15 of AASB 9)?",null,null," "]
["TQS",2,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,".",null,"-","Has the entity pledged financial assets as collateral for liabilities or contingent liabilities?",null,null," "]
["TQS",2,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".\n.\n.",null,"-","Do any loans payable recognised at the reporting date have a breach of terms or a default of principal, interest, sinking fund or redemption terms that have not been remedied by the reporting date?",null,null," "]
["TQS",3,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".",null,"-","Has hedge accounting been applied during the period?",null,null," "]
["TQS",4,"FI","FI_FV","FI_HEDGE","FI_FVHEDGE",null,null,null,null,null,null,".",null,null,"-","Does the entity have fair value hedges?",null," "]
["TQS",2,"FI","FI_ISSUED",null,null,null,null,null,null,null,null,".\n.",null,"-","Has the entity issued a financial instruments during the year, comparative period or prior periods that are still on issue?",null,null," "]
["TQS",3,"FI","FI_ISSUED","FI_ISSUED_DER",null,null,null,null,null,null,null,".",null,null,"-","Are any such instruments derivative instruments?",null," "]
["TQS",3,"FI","FI_ISSUED","FI_ISSUED_COMP",null,null,null,null,null,null,null,".",null,null,"-","Are any such instruments compound financial instruments?",null," "]
["TQS",2,"FI","FI_OWN_EQUITY",null,null,null,null,null,null,null,null,".\n.",null,"-","Has the entity reacquired its own equity instruments, or otherwise purchased, sold, issued or cancelled its own equity instruments during the current or comparative period?",null,null," "]
[]
[]
[null,null,"FI",null,null,null,null,null,null,null,null,null,null,null,"Disclosure of accounting policies for financial instruments  "]
[null,null,"FI",null,null,null,null,null,"AASB2021_6",null,null,null,".\n.\n.","AASB 1060.112","In accordance with paragraph 95, an entity shall disclose material accounting policy information.  Information about the measurement basis (or bases) for financial instruments used in preparing the financial statements is expected to be material accounting policy information. "]
[null,null,"FI",null,null,null,null,null,"AASB2021_6_Y",null,null,null,".\n.\n.","AASB 1060.112","In accordance with paragraph 95, an entity shall disclose, in the significant accounting policies, the measurement basis (or bases) used for financial instruments and the other accounting policies used for financial instruments that are relevant to an understanding of the financial statements. "]
[null,null,"FI",null,null,null,null,null,null,null,null,null,"\n",null,"Statement of financial position—categories of financial assets and financial liabilities  "]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.113","An entity shall disclose the carrying amounts of each of the following categories of financial assets and financial liabilities at the reporting date, in total, either in the statement of financial position or in the notes:  ",null,null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".","AASB 1060.113(a)","(a)","financial assets measured at fair value through profit or loss;",null,null,null,null,"Note 11: Other financial assets\nNote 25: Other financial liabilities"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.113(b)","(b)","financial assets measured at amortised cost;",null,null,null,null,"Note 9: Trade and other receivables\nNote 11: Other financial assets"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".","AASB 1060.113(c)","(c)","financial liabilities measured at fair value through profit or loss;"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.113(d)","(d)","financial liabilities measured at amortised cost; and",null,null,null,null,"Note 24: Other borrowings"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.","AASB 1060.113(e)","(e)","financial assets measured at fair value through other comprehensive income, showing separately:"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of AASB 9; and",null,null,null,"Note 11: Other financial assets"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","investments in equity instruments designated as such upon initial recognition in accordance with paragraph 5.7.5 of AASB 9.",null,null,null,"Note 11: Other financial assets"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.114","An entity shall disclose information that enables users of its financial statements to evaluate the significance of  financial  instruments  for  its  financial  position  and  performance.  For  example,  for  long-term  debt  such information would normally include the terms and conditions of the debt instrument (such as interest rate, maturity, repayment schedule, and restrictions that the debt instrument imposes on the entity)",null,null,null,null,null,"Note 24: Other borrowings\nNote 25: Other financial liabilities\nCommentary Note 45: Significant accounting policies"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.115","For all financial assets and financial liabilities measured at fair value, the entity shall disclose the basis for determining fair value, for example, quoted market price in an active market or a valuation technique. When a valuation technique is used, the entity shall disclose the assumptions applied in determining fair value for each class of financial assets or financial liabilities. For example, if applicable, an entity discloses information about the assumptions relating to prepayment rates, rates of estimated credit losses, and interest rates or discount rates. ",null,null,null,null,null,"Note 11: Other financial assets\nNote 25: Other financial liabilities"]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,null,null,"Derecognition  "]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.116","If an entity has transferred financial assets to another party in a transaction that does not qualify for derecognition (see paragraph 3.2.15 of AASB 9), the entity shall disclose the following for each class of such financial assets: ",null,null,null,null,null,"Note 11: Other financial assets\nNote 25: Other financial liabilities"]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".","AASB 1060.116(a)","(a)","the nature of the assets;"]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".","AASB 1060.116","(b)","the nature of the risks and rewards of ownership to which the entity remains exposed; and"]
[null,null,"FI","FI_DEREC",null,null,null,null,null,null,null,null,".\n.","AASB 1060.116","(c)","the carrying amounts of the assets and of any associated liabilities that the entity continues to recognise."]
[null,null,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,null,null,"Collateral  "]
[null,null,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,".\n.","AASB 1060.117","When an entity has pledged financial assets as collateral for liabilities or contingent liabilities, it shall disclose the following:  ",null,null,null,null,null,"Note 24: Other borrowings"]
[null,null,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,".","AASB 1060.117(a)","(a)","the carrying amount of the financial assets pledged as collateral; and"]
[null,null,"FI","FI_COLLATERAL",null,null,null,null,null,null,null,null,".","AASB 1060.117(b)","(b)","the terms and conditions relating to its pledge."]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,null,null,"Defaults and breaches on loans payable  "]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.118","For loans payable recognised at the reporting date for which there is a breach of terms or a default of principal, interest, sinking fund or redemption terms that have not been remedied by the reporting date, an entity shall disclose the following:  ",null,null,null,null,null,"Commentary Note 24: Other borrowings"]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".",null,"(a)","details of that breach or default;"]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".",null,"(b)","the carrying amount of the related loans payable at the reporting date; and"]
[null,null,"FI","FI_DEFAULT",null,null,null,null,null,null,null,null,".\n.",null,"(c)","whether the breach or default was remedied, or the terms of the loans payable were renegotiated, before the financial statements were authorised for issue."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,null,null,"Items of income, expense, gains or losses  "]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.119","An entity shall disclose the following items of income, expense, gains or losses:  "]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.119(a)","(a)","income, expense, gains or losses, including changes in fair value, recognised on:"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".",null,"","(i)","financial assets measured at fair value through profit or loss;",null,null,null,"Note 6: Other gains and losses"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".",null,"","(ii)","financial liabilities measured at fair value through profit or loss;",null,null,null,"Note 6: Other gains and losses"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".",null,"","(iii)","financial assets measured at amortised cost;",null,null,null,"Note 5: Investment income and finance costs"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".",null,"","(iv)","financial liabilities measured at amortised cost;",null,null,null,"Note 5: Investment income and finance costs\nNote 6: Other gains and losses"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.",null,"(v)","investments in equity instruments designated at fair value through other comprehensive income in accordance with paragraph 5.7.5 of AASB 9; and",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1\nNote 5: Investment income and finance costs\nNote 6: Other gains and losses"]
[null,null,"FI","FI_FV",null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(vi)","financial assets measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of AASB 9, showing separately the amount of gain or loss recognised in other comprehensive income during the period and the amount reclassified upon derecognition from accumulated other comprehensive income to profit or loss for the period;",null,null,null,null,"Consolidated statement of comprehensive income - alternative 1\nNote 6: Other gains and losses"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.119(b)","(b)","total interest income and total interest expense (calculated using the effective interest method) for financial assets or financial liabilities that are not measured at fair value through profit or loss; and",null,null,null,null,"Note 5: Investment income and finance costs"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 1060.119(c)","(c)","the amount of any impairment loss for each class of financial asset.",null,null,null,null,"Note 6: Other gains and losses"]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,null,null,"Other financial instrument issues – hedging disclosures"]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".\n.","AASB 1060.120","An entity shall disclose the following separately for each category of risk exposures that it decides to hedge and for which hedge accounting is applied:  "]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".","AASB 1060.120(a)","(a)","a description of the hedge;",null,null,null,null,"Note 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".\n.","AASB 1060.120(b)","(b)","a description of the financial instruments designated as hedging instruments and their fair values at the reporting date; and",null,null,null,null,"Note 25: Other financial liabilities\nNote 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE",null,null,null,null,null,null,null,".","AASB 1060.120(c)","(c)","the nature of the risks being hedged, including a description of the hedged item.",null,null,null,null,"Note 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_FVHEDGE",null,null,null,null,null,null,".","AASB 1060.121","For fair value hedges, the entity shall disclose the following:  "]
[null,null,"FI","FI_FV","FI_HEDGE","FI_FVHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.121(a)","(a)","the amount of the change in fair value of the hedging instrument recognised in profit or loss for the period; and",null,null,null,null,"Note 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_FVHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.121(b)","(b)","the amount of the change in fair value of the hedged item recognised in profit or loss for the period.",null,null,null,null,"Note 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.122","For cash flow hedges and hedges of a net investment in a foreign operation, an entity shall disclose the following:"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.122(a)","(a)","the periods when the cash flows are expected to occur and when they are expected to affect profit or loss;",null,null,null,null,"Note 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.122(b)","(b)","a description of any forecast transaction for which hedge accounting had previously been used, but which is no longer expected to occur;",null,null,null,null,"Commentary Note 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.","AASB 1060.122(c)","(c)","the amount of the change in fair value of the hedging instrument that was recognised in other comprehensive income during the period;",null,null,null,null,"Note 31: Reserves\nNote 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".","AASB 1060.122(d)","(d)","the amount that was reclassified to profit or loss for the period; and",null,null,null,null,"Note 31: Reserves\nNote 37: Hedges"]
[null,null,"FI","FI_FV","FI_HEDGE","FI_CFHEDGE",null,null,null,null,null,null,".\n.\n.","AASB 1060.122(e)","(e)","the amount of any excess of the cumulative change in fair value of the hedging instrument over the cumulative change in the fair value of the expected cash flows that was recognised in profit or loss for the period.",null,null,null,null,"Note 6: Other gains and losses\nNote 37: Hedges"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,null,null,"Presentation"]
[null,null,"FI","FI_ISSUED",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 132.15","The issuer of a financial instrument shall classify the instrument, or its component parts, on initial recognition as a financial liability, a financial asset or an equity instrument in accordance with the substance of the contractual arrangement and the definitions of a financial liability, a financial asset and an equity instrument."]
[null,null,"FI","FI_ISSUED","FI_ISSUED_DER",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 132.26","When a derivative financial instrument gives one party a choice over how it is settled (e.g. the issuer or the holder can choose settlement net in cash or by exchanging shares for cash), it is a financial asset or a financial liability unless all of the settlement alternatives would result in it being an equity instrument."]
[null,null,"FI","FI_ISSUED","FI_ISSUED_DER",null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 132.27","An example of a derivative financial instrument with a settlement option that is a financial liability is a share option that the issuer can decide to settle net in cash or by exchanging its own shares for cash. Similarly, some contracts to buy or sell a non-financial item in exchange for the entity’s own equity instruments are within the scope of this Standard because they can be settled either by delivery of the nonfinancial item or net in cash or another financial instrument (see paragraphs 8–10 [of AASB 132]). Such contracts are financial assets or financial liabilities and not equity instruments."]
[null,null,"FI","FI_ISSUED","FI_ISSUED_COMP",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 132.28","The issuer of a non-derivative financial instrument shall evaluate the terms of the financial instrument to determine whether it contains both a liability and an equity component. Such components shall be classified separately as financial liabilities, financial assets or equity instruments in accordance with paragraph 15 [of AASB 132]."]
[null,null,"FI","FI_OWN_EQUITY",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 132.33","If an entity reacquires its own equity instruments, those instruments (‘treasury shares’) shall be deducted from equity. No gain or loss shall be recognised in profit or loss on the purchase, sale, issue or cancellation of an entity’s own equity instruments. Such treasury shares may be acquired and held by the entity or by other members of the consolidated group. Consideration paid or received shall be recognised directly in equity."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.","AASB 132.35","Interest, dividends, losses and gains relating to a financial instrument or a component that is a financial liability shall be recognised as income or expense in profit or loss."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.","AASB 132.35","Distributions to holders of an equity instrument shall be recognised by the entity directly in equity."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.","AASB 132.35","Transaction costs of an equity transaction shall be accounted for as a deduction from equity."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.","AASB 132.42","A financial asset and a financial liability shall be offset and the net amount presented in the statement of financial position when, and only when, an entity:"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".","AASB 132.42(a)","(a)","currently has a legally enforceable right to set off the recognised amounts; and"]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.","AASB 132.42(b)","(b)","intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously."]
[null,null,"FI",null,null,null,null,null,null,null,null,null,".\n.",null,"In accounting for a transfer of a financial asset that does not qualify for derecognition, the entity shall not offset the transferred asset and the associated liability (see AASB 9, paragraph 3.2.22)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Inventories"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"INV",null,null,null,null,null,null,null,null,".",null,"Has the entity held inventories during any period for which the financial statements are presented?",null,null,null," "]
["TQS",3,null,"INV","INV_IMP",null,null,null,null,null,null,null,".",null,"-","Have any impairment losses being recognised or reversed during the period?"]
["TQS",3,null,"INV","INV_SEC",null,null,null,null,null,null,null,".",null,"-","Have inventories been pledged as securities for liabilities?"]
["TQS",3,null,"INV","INV_NFP",null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.124","-","Has any loss of service potential of inventories held for distribution by a not-for-profit entity been recognised?"]
[]
[]
[null,null,null,"INV",null,null,null,null,null,null,null,null,".","AASB 1060.123","An entity shall disclose the following:  "]
[null,null,null,"INV",null,null,null,null,"AASB2021_6",null,null,null,".\n.","AASB 1060.123(a)","(a)","material accounting policy information about the measurement of inventories, including the cost formula used;",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,null,"INV",null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.123(a)","(a)","the accounting policies adopted in measuring inventories, including the cost formula used;",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,null,"INV",null,null,null,null,null,null,null,null,".\n.","AASB 1060.123(b)","(b)","the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity;",null,null,null,null,"Note 12: Inventories"]
[null,null,null,"INV",null,null,null,null,null,null,null,null,".","AASB 1060.123(c)","(c)","the amount of inventories recognised as an expense during the period;",null,null,null,null,"Note 12: Inventories"]
[null,null,null,"INV","INV_IMP",null,null,null,null,null,null,null,".\n.","AASB 1060.123(d)","(d)","impairment losses recognised or reversed in profit or loss in accordance with AASB 102 Inventories; and",null,null,null,null,"Note 12: Inventories"]
[null,null,null,"INV","INV_SEC",null,null,null,null,null,null,null,".","AASB 1060.123(e)","(e)","the total carrying amount of inventories pledged as security for liabilities.",null,null,null,null,"Note 12: Inventories"]
[null,null,null,"INV","INV_NFP",null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.124","Not-for-profit entities shall disclose the basis on which any loss of service potential of inventories held for distribution is assessed, or the bases when more than one basis is used, in addition to the information required by paragraph 123.   "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investments in associates"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held investments in associates during any period for which the financial statements are presented?"]
["TQS",2,"ASSOC","ASSOC_EQY",null,null,null,null,null,null,null,null,".",null,"-","Does the entity use the equity method to account for its any of its associates?"]
["TQS",3,"ASSOC","ASSOC_EQY","ASSOC_EQY_PRICE",null,null,null,null,null,null,null,".",null,null,"-","Are there published price quotations for any of the entity's associates?"]
["TQS",2,"ASSOC","ASSOC_COST",null,null,null,null,null,null,null,null,".",null,"-","Does the entity use the cost method to account for its any of its associates?"]
["TQS",2,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"-","Does the entity account for any of its investments in associates in accordance with AASB 9 Financial Instruments?"]
["TQS",2,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".",null,"-","Have any impairment losses been recognised or reversed during the period?"]
[]
[]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"Exemptions from the equity method"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 128.17","An entity need not apply the equity method to its investment in an associate or a joint venture if the entity is a parent that is exempt from preparing consolidated financial statements by the scope exception in paragraphs 4(a), Aus4.1 and Aus4.2 of AASB 10 or if all the following apply:"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(a)","The entity is a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the entity not applying the equity method."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.",null,"(b)","The entity’s debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets)."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(c)","The entity did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation, for the purpose of issuing any class of instruments in a public market."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(d)","The ultimate or any intermediate parent of the entity produces financial statements available for public use that comply with International Financial Reporting Standards, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with AASB 10."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.Aus17.1","Notwithstanding paragraph 17(d) [of AASB 128], an entity that meets the criteria in paragraphs 17(a), 17(b) and 17(c) [of AASB 128] need not apply the equity method in accounting for an interest in an associate or joint venture if its ultimate or any intermediate parent produces financial statements that are available for public use in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with AASB 10 and:"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"(a)","the investor or the joint venturer and its ultimate or intermediate parent are:"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"","(i)","both not-for-profit entities complying with Australian Accounting Standards; or"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"","(ii)","both entities complying with Australian Accounting Standards – Simplified Disclosures; or"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(b)","the investor or the joint venturer is an entity complying with Australian Accounting Standards – Simplified Disclosures and its ultimate or intermediate parent is a not-for-profit entity complying with Australian Accounting Standards."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.Aus17.2","Notwithstanding paragraphs 17 and Aus17.1 [of AASB 128], the ultimate Australian entity shall apply the equity method in accounting for interests in associates and joint ventures in accordance with [AASB 128] when either the entity or the group is a reporting entity, or both the entity and the group are reporting entities, except if the ultimate Australian parent is required, in accordance with paragraph 31 of AASB 10, to measure all of its subsidiaries at fair value through profit or loss."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.18","When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that investment at fair value through profit or loss in accordance with AASB 9. An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture."]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".",null,"Disclosures"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".","AASB 1060.125","An entity shall disclose the following:  "]
[null,null,"ASSOC",null,null,null,null,null,"AASB2021_6",null,null,null,".","AASB 1060.125(a)","(a)","material accounting policy information for investments in associates;",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,"ASSOC",null,null,null,null,null,"AASB2021_6_Y",null,null,null,".","AASB 1060.125(a)","(a)","its accounting policy for investments in associates;",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,"ASSOC",null,null,null,null,null,null,null,null,null,".","AASB 1060.125(b)","(b)","the carrying amount of investments in associates (see paragraph 35(i))",null,null,null,null,"Note 13: Investments in associates"]
[null,null,"ASSOC","ASSOC_EQY","ASSOC_EQY_PRICE",null,null,null,null,null,null,null,".\n.","AASB 1060.125(c)","(c)","the fair value of investments in associates accounted for using the equity method for which there are published price quotations.",null,null,null,null,"Note 13: Investments in associates"]
[null,null,"ASSOC","ASSOC_COST",null,null,null,null,null,null,null,null,".\n.","AASB 1060.126","For investments in associates accounted for by the cost model, an investor shall disclose the amount of dividends and other distributions recognised as income.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR) & Note 13: Investment in associates"]
[null,null,"ASSOC","ASSOC_EQY",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.127","For investments in associates accounted for by the equity method, an investor shall disclose separately its share of the profit or loss of such associates and its share of any discontinued operations of such associates.",null,null,null,null,null,"Note 13: Investments in associates"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.","AASB 1060.128","For investments in associates accounted for in accordance with AASB 9, an investor shall make the disclosures required by paragraphs 113–115. ",null,null,null,null,null,"Note 13: Investments in associates"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".",null,"The disclosure requirements of paragraphs 113-115 are reproduced below:"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.113","An entity shall disclose the carrying amounts of each of the following categories of financial assets and financial liabilities at the reporting date, in total, either in the statement of financial position or in the notes:  ",null,null,null,null,null,"Commentary Note 13: Investments in associates"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(a)","(a)","financial assets measured at fair value through profit or loss;"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(b)","(b)","financial assets measured at amortised cost;"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(c)","(c)","financial liabilities measured at fair value through profit or loss;"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(d)","(d)","financial liabilities measured at amortised cost; and"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.","AASB 1060.113(e)","(e)","financial assets measured at fair value through other comprehensive income, showing separately:"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of AASB 9; and"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","investments in equity instruments designated as such upon initial recognition in accordance with paragraph 5.7.5 of AASB 9."]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.114","An entity shall disclose information that enables users of its financial statements to evaluate the significance of  financial  instruments  for  its  financial  position  and  performance.  For  example,  for  long-term  debt  such information would normally include the terms and conditions of the debt instrument (such as interest rate, maturity, repayment schedule, and restrictions that the debt instrument imposes on the entity).",null,null,null,null,null,"Commentary Note 45: Significant accounting policies"]
[null,null,"ASSOC","ASSOC_AASB9",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.115","For all financial assets and financial liabilities measured at fair value, the entity shall disclose the basis for determining fair value, for example, quoted market price in an active market or a valuation technique. When a valuation technique is used, the entity shall disclose the assumptions applied in determining fair value for each class of financial assets or financial liabilities. For example, if applicable, an entity discloses information about the assumptions relating to prepayment rates, rates of estimated credit losses, and interest rates or discount rates.",null,null,null,null,null,"Note 25: Other financial liabilities"]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and",null,null,null,null,"Note 13: Investment in associates"]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed.",null,null,null,null,"Note 13: Investment in associates"]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,"ASSOC","ASSOC_IMP",null,null,null,null,null,null,null,null,".","AASB 1060.170(e)","(e)","investments in associates",null,null,null,null,"Note 13: Investment in associates"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investments in joint ventures"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"JV",null,null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held interests in joint ventures during any period for which the financial statements are presented?"]
["TQS",2,"JV","JV_EQY",null,null,null,null,null,null,null,null,".",null,"-","Does the entity use the equity method to account for its any of its joint ventures?"]
["TQS",3,"JV","JV_EQY","JV_EQY_PRICE",null,null,null,null,null,null,null,".",null,null,"-","Are there published price quotations for any of the entity's joint ventures?"]
["TQS",2,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"-","Does the entity account for any of its investments in associates in accordance with AASB 9 Financial Instruments?"]
["TQS",2,"JV","JV_IMP",null,null,null,null,null,null,null,null,".",null,"-","Have any impairment losses been recognised or reversed during the period?"]
[]
[]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"Exemptions from the equity method"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 128.17","An entity need not apply the equity method to its investment in an associate or a joint venture if the entity is a parent that is exempt from preparing consolidated financial statements by the scope exception in paragraphs 4(a), Aus4.1 and Aus4.2 of AASB 10 or if all the following apply:"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(a)","The entity is a wholly-owned subsidiary, or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the entity not applying the equity method."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.",null,"(b)","The entity’s debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets)."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(c)","The entity did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation, for the purpose of issuing any class of instruments in a public market."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"(d)","The ultimate or any intermediate parent of the entity produces financial statements available for public use that comply with International Financial Reporting Standards, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with AASB 10."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.Aus17.1","Notwithstanding paragraph 17(d) [of AASB 128], an entity that meets the criteria in paragraphs 17(a), 17(b) and 17(c) [of AASB 128] need not apply the equity method in accounting for an interest in an associate or joint venture if its ultimate or any intermediate parent produces financial statements that are available for public use in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with AASB 10 and:"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"(a)","the investor or the joint venturer and its ultimate or intermediate parent are:"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"","(i)","both not-for-profit entities complying with Australian Accounting Standards; or"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"","(ii)","both entities complying with Australian Accounting Standards – Simplified Disclosures; or"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(b)","the investor or the joint venturer is an entity complying with Australian Accounting Standards – Simplified Disclosures and its ultimate or intermediate parent is a not-for-profit entity complying with Australian Accounting Standards."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.Aus17.2","Notwithstanding paragraphs 17 and Aus17.1 [of AASB 128], the ultimate Australian entity shall apply the equity method in accounting for interests in associates and joint ventures in accordance with [AASB 128] when either the entity or the group is a reporting entity, or both the entity and the group are reporting entities, except if the ultimate Australian parent is required, in accordance with paragraph 31 of AASB 10, to measure all of its subsidiaries at fair value through profit or loss."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 128.18","When an investment in an associate or a joint venture is held by, or is held indirectly through, an entity that is a venture capital organisation, or a mutual fund, unit trust and similar entities including investment-linked insurance funds, the entity may elect to measure that investment at fair value through profit or loss in accordance with AASB 9. An entity shall make this election separately for each associate or joint venture, at initial recognition of the associate or joint venture."]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"Disclosures"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".","AASB 1060.129","An entity shall disclose the following:"]
[null,null,"JV",null,null,null,null,null,"AASB2021_6",null,null,null,".",null,"(a)","material accounting policy information for recognising its interests in joint ventures;",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,"JV",null,null,null,null,null,"AASB2021_6_Y",null,null,null,".",null,"(a)","the accounting policy it uses for recognising its interests in joint ventures;",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".",null,"(b)","the carrying amount of investments in joint ventures;",null,null,null,null,"Note 14: Investment in joint venture"]
[null,null,"JV","JV_EQY","JV_EQY_PRICE",null,null,null,null,null,null,null,".\n.",null,"(c)","the fair value of investments in associates accounted for using the equity method for which there are published price quotations.",null,null,null,null,"Note 14: Investment in joint venture"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"(d)","the aggregate amount of its commitments relating to joint ventures, including its share in the capital commitments that have been incurred jointly with other venturers, as well as its share of the capital commitments of the joint ventures themselves.",null,null,null,null,"Note 14: Investment in joint venture"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.130","For joint ventures accounted for in accordance with the equity method, the venturer shall also make the disclosures required by paragraph 127 for equity method investments.",null,null,null,null,null,"Note 14: Investment in joint ventures"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,null,null,"The requirements of AASB 1060.127 are reproduced below:"]
[null,null,"JV","JV_EQY",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.127","For investments in associates accounted for by the equity method, an investor shall disclose separately its share of the profit or loss of such associates and its share of any discontinued operations of such associates"]
[null,null,"JV",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.131","For joint ventures accounted for in accordance with AASB 9, the venturer shall make the disclosures required by paragraphs 113-115.",null,null,null,null,null,"Note 14: Investment in joint ventures"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".",null,"The disclosure requirements of paragraphs 113-115 are reproduced below:"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.113","An entity shall disclose the carrying amounts of each of the following categories of financial assets and financial liabilities at the reporting date, in total, either in the statement of financial position or in the notes:  ",null,null,null,null,null,"Commentary Note 14: Investment in joint ventures"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(a)","(a)","financial assets measured at fair value through profit or loss;"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(b)","(b)","financial assets measured at amortised cost;"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(c)","(c)","financial liabilities measured at fair value through profit or loss;"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".","AASB 1060.113(d)","(d)","financial liabilities measured at amortised cost; and"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.","AASB 1060.113(e)","(e)","financial assets measured at fair value through other comprehensive income, showing separately:"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","financial assets that are measured at fair value through other comprehensive income in accordance with paragraph 4.1.2A of AASB 9; and"]
[null,null,"JV","JV_AASB9",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","investments in equity instruments designated as such upon initial recognition in accordance with paragraph 5.7.5 of AASB 9."]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and",null,null,null,null,"Note 14: Investment in joint venture"]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed.",null,null,null,null,"Note 14: Investment in joint venture"]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,"JV","JV_IMP",null,null,null,null,null,null,null,null,".","AASB 1060.170(f)","(f)","investments in joint ventures."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Investment property at fair value"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held investment property that is accounted for at fair value through profit or loss during the current or prior period?",null,null,null," "]
["TQS",2,"INVPROP","INVPROP_RES",null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(c)","-","Are there any restrictions on the realisability of investment property or the remittance of income and proceeds of disposal?"]
["TQS",2,"INVPROP","INVPROP_OB",null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(d)","-","Does the entity have contractual obligations to purchase, construct or develop investment property for repairs, maintenance or enhancements?"]
[]
[]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.132","An entity shall disclose the following for all investment property accounted for at fair value through profit or loss (paragraph 33 of AASB 140 Investment Property):  "]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(a)","(a)","the methods and significant assumptions applied in determining the fair value of investment property;",null,null,null,null,"Note 16: Investment property"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.132(b)","(b)","the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and class of the investment property being valued. If there has been no such valuation, that fact shall be disclosed;",null,null,null,null,"Note 16: Investment property"]
[null,null,"INVPROP","INVPROP_RES",null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(c)","(c)","the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal;",null,null,null,null,"Note 16: Investment property"]
[null,null,"INVPROP","INVPROP_OB",null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(d)","(d)","contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements; and",null,null,null,null,"Note 16: Investment property"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.132(e)","(e)","a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing separately:"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.",null,"","(i)","additions, disclosing separately those additions resulting from acquisitions through business combinations;",null,null,null,"Note 16: Investment property"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".",null,"","(ii)","net gains or losses from fair value adjustments;",null,null,null,"Note 6: Other gain and losses\nNote 16: Investment property"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.",null,"","(iii)","transfers to and from investment property carried at cost less accumulated depreciation and impairment (see paragraph 57 of AASB 140);  and",null,null,null,"Note 16: Investment property"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".",null,"","(iv)","transfers to and from inventories and owner-occupied property; and",null,null,null,"Note 16: Investment property"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".",null,null,"(v)","other changes.",null,null,null,"Note 16: Investment property"]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods. "]
[null,null,"INVPROP",null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.133","In accordance  with  the  section  covering  Leases,  the  owner  of  an  investment  property  provides  lessors’ disclosures about leases into which it has entered. A lessee that holds a right-of-use asset that is an investment property provides lessees’ disclosures as required by that section for any leases into which it has entered."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Property, plant and equipment and investment property at cost"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"PPE",null,null,null,null,null,null,null,null,".\n.",null,"Has the entity held property, plant and equipment during the current or prior period or investment property carried at cost less impairment?",null,null,null," "]
["TQS",3,null,"PPE","PPE_COST",null,null,null,null,null,null,null,".",null,"-","Are any items of property, plant and equipment measured at cost?",null,null," "]
["TQS",3,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".",null,"-","Are any items of property, plant and equipment stated at revalued amounts?",null,null," "]
["TQS",3,null,"PPE","PPE_RESTRICT",null,null,null,null,null,null,null,".\n.",null,"-","Does any property, plant and equipment have restricted rights, or been pledged as security for liabilities?",null,null," "]
[]
[]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.134","An entity shall disclose the following for each class of property, plant and equipment determined in accordance with paragraph 44(a) and separately for investment property carried at cost less accumulated depreciation and impairment:  "]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".","AASB 1060.134(a)","(a)","the measurement bases used for determining the gross carrying amount;",null,null,null,null,"Note 15: Property, plant and equipment\nNote 45: Significant accounting policies"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".","AASB 1060.134(b)","(b)","the depreciation methods used;",null,null,null,null,"Note 15: Property, plant and equipment\nNote 17: Right-of-use assets\nNote 45: Significant accounting policies"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".","AASB 1060.134(c)","(c)","the useful lives or the depreciation rates used;",null,null,null,null,"Note 15: Property, plant and equipment\nNote 17: Right-of-use assets"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.134(d)","(d)","the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period; and",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.134(e)","(e)","a reconciliation of the carrying amount at the beginning and end of the reporting period, showing separately:"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,"","(i)","additions;",null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","assets classified as held for sale or included in a disposal group classified as held for sale in accordance with AASB 5 and other disposals;",null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,"","(iii)","acquisitions through business combinations;",null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".\n.\n.",null,"","(iv)","increases or decreases resulting from revaluations under AASB 116 and from impairment losses recognised or reversed in other comprehensive income in accordance with AASB 136 Impairment of Assets;",null,null,null,"Note 15: Property, plant and equipment"]
[null,null,"INVPROP","PPE",null,null,null,null,null,null,null,null,".\n.",null,null,"(v)","transfers to and from investment property carried at fair value through profit or loss (see paragraph 57 of AASB 140);",null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".",null,null,"(vi)","impairment losses recognised or reversed in profit or loss in accordance with AASB 136;",null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,null,"(vii)","depreciation; and",null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,null,"(viii)","other changes.",null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods.  "]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".","AASB 1060.135","An entity shall also disclose the following:  "]
[null,null,null,"PPE","PPE_RESTRICT",null,null,null,null,null,null,null,".\n.","AASB 1060.135(a)","(a)","the existence and carrying amounts of property, plant and equipment to which the entity has restricted title or that is pledged as security for liabilities;",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.135(b)","(b)","the amount of contractual commitments for the acquisition of property, plant and equipment; and",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,"INVPROP","PPE",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.135(c)","(c)","if an entity has investment property whose fair value cannot be measured reliably, it shall disclose that fact and the reasons why fair value cannot be measured reliably for those items of investment property.",null,null,null,null,"Note 16: Investment property"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.136","If items of property, plant and equipment are stated at revalued amounts, an entity shall disclose the following: "]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(a)","(a)","the effective date of the revaluation;",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(b)","(b)","whether an independent valuer was involved;",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(c)","(c)","the methods and significant assumptions applied in estimating the items’ fair values; and",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE","PPE_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.136(d)","(d)","the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders.",null,null,null,null,"Note 31: Reserves"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed.",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,null,"PPE","PPE_IMP",null,null,null,null,null,null,null,".","AASB 1060.170(a)","(a)","property, plant and equipment;",null,null,null,null,"Note 15: Property, plant and equipment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Intangible assets other than goodwill"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"IA",null,null,null,null,null,null,null,null,".",null,"Has the entity held intangible assets (other than goodwill) during the current or prior period?",null,null,null," "]
["TQS",3,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".",null,"-","Are any intangible assets stated at revalued amounts?",null,null," "]
["TQS",3,null,"IA","IA_IMP",null,null,null,null,null,null,null,".",null,"-","Have any impairment losses been recognised or reversed during the period?",null,null," "]
["TQS",3,null,"IA","IA_MAT",null,null,null,null,null,null,null,".",null,"-","Are any individual intangible assets material to the entity's financial statements?",null,null," "]
["TQS",3,null,"IA","IA_GRANT",null,null,null,null,null,null,null,".\n.",null,"-","Have intangible assets been acquired by way of government grants that have been initially recognised at fair value?",null,null," "]
["TQS",3,null,"IA","IA_RESTRICT",null,null,null,null,null,null,null,".",null,"-","Do any intangible assets have restricted rights, or been pledged as security for liabilities?",null,null," "]
["TQS",3,null,"IA","IA_RD",null,null,null,null,null,null,null,".",null,"-","Has research and development expenditure been recognised as an expense during the period?",null,null," "]
["TQS",3,null,"IA","IA_INDEF",null,null,null,null,null,null,null,".",null,"-","Do any intangible assets have an indefinite useful life?",null,null," "]
[]
[]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.137","An entity shall disclose the following for each class of intangible assets:  "]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.137(a)","(a)","the useful lives or the amortisation rates used;",null,null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.137(b)","(b)","the amortisation methods used;",null,null,null,null,"Note 20: Other intangible assets & Note 45"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".\n.","AASB 1060.137(c)","(c)","the gross carrying amount and any accumulated amortisation (aggregated with accumulated impairment losses) at the beginning and end of the reporting period;",null,null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.137(d)","(d)","the line item(s) in the statement of profit or loss and other comprehensive income (if presented), the statement of profit or loss and the statement of comprehensive income (if presented), or the combined statement of income and retained earnings (if presented) in which any amortisation of intangible assets is included; and",null,null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".\n.","AASB 1060.137(e)","(e)","a reconciliation of the carrying amount at the beginning and end of the reporting period, showing separately:"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,"","(i)","additions;",null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","assets classified as held for sale or included in a disposal group classified as held for sale in accordance with AASB 5 and other disposals;",null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,"","(iii)","acquisitions through business combinations;",null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".\n.\n.",null,"","(iv)","increases or decreases resulting from revaluations under AASB 138 and from impairment losses recognised or reversed in other comprehensive income in accordance with AASB 136;",null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,null,"(v)","amortisation;",null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".",null,null,"(vi)","impairment losses recognised or reversed in profit or loss in accordance with AASB 136; and",null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,null,"(vii)","other changes.",null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods.   "]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.138","An entity shall also disclose:  "]
[null,null,null,"IA","IN_MAT",null,null,null,null,null,null,null,".\n.","AASB 1060.138(a)","(a)","a description, the carrying amount and remaining amortisation period of any individual intangible asset that is material to the entity’s financial statements;",null,null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA","IA_GRANT",null,null,null,null,null,null,null,".\n.","AASB 1060.138(b)","(b)","for intangible assets acquired by way of a government grant and initially recognised at fair value (see paragraph 44 of AASB 138):",null,null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA","IA_GRANT",null,null,null,null,null,null,null,".",null,"","(i)","the fair value initially recognised for these assets; and"]
[null,null,null,"IA","IA_GRANT",null,null,null,null,null,null,null,".",null,"","(ii)","their carrying amounts;"]
[null,null,null,"IA","IA_RESTRICT",null,null,null,null,null,null,null,".\n.","AASB 1060.138(c)","(c)","the existence and carrying amounts of intangible assets to which the entity has restricted title or that are pledged as security for liabilities; and",null,null,null,null,"Commentary Note 20: Other intangible assets"]
[null,null,null,"IA",null,null,null,null,null,null,null,null,".","AASB 1060.138(d)","(d)","the amount of contractual commitments for the acquisition of intangible assets.",null,null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA","IA_RD",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.139","An entity shall disclose the aggregate amount of research and development expenditure recognised as an expense during the period. Research and development expenditure comprises all expenditure that is directly attributable to research or development activities. ",null,null,null,null,null,"Commentary Note 20: Other intangible assets"]
[null,null,null,"IA","IA_RD",null,null,null,null,null,null,null,".\n.",null,"(See paragraphs 66 and 67 of AASB 138 for guidance on the type of expenditure to be included for the purpose of the disclosure requirement in paragraph 139.)"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".","AASB 1060.140","If items of intangible assets are stated at revalued amounts, an entity shall disclose the following:  ",null,null,null,null,null,"Commentary Note 20: Other intangible assets"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".","AASB 1060.140(a)","(a)","the effective date of the revaluation;"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".","AASB 1060.140(b)","(b)","whether an independent valuer was involved;"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".","AASB 1060.140(c)","(c)","the methods and significant assumptions applied in estimating the items’ fair values; and"]
[null,null,null,"IA","IA_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.140(d)","(d)","the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders."]
[null,null,null,"IA","IA_INDEF",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.141","An entity shall also disclose for an intangible asset assessed as having an indefinite useful life, the carrying amount of that asset and the reasons supporting the assessment of an indefinite useful life. In giving these reasons, the entity shall describe the factor(s) that played a significant role in determining that the asset has an indefinite useful life.  ",null,null,null,null,null,"Commentary Note 20: Other intangible assets"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and",null,null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed.",null,null,null,null,"Note 20: Other intangible assets"]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,null,"IA","IA_IMP",null,null,null,null,null,null,null,".","AASB 1060.170(d)","(d)","intangible assets other than goodwill;"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Business combinations and goodwill"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"BC",null,null,null,null,null,null,null,null,".\n.",null,"Has a business combination (or business combinations) occurred during the period, or comparative period(s)?",null,null,null," "]
["TQS",3,null,"BC","BC_EXCESS",null,null,null,null,null,null,null,".",null,"-","Was an excess recognised in profit or loss for any business combination?"]
["TQS",3,null,"BC","BC_GOODWILL",null,null,null,null,null,null,null,".",null,"-","Was goodwill recognised in any business combination that occurred?"]
["TQS",3,null,"BC","BC_NCI",null,null,null,null,null,null,null,".\n.",null,"-","Did any business combination involve the acquisition of less than 100 per cent of the equity interests of the acquiree?"]
["TQS",2,null,"GW",null,null,null,null,null,null,null,null,".",null,"Did the entity have any goodwill during the period?",null,null,null," "]
["TQS",3,null,"GW","GW_IMP",null,null,null,null,null,null,null,".\n.",null,"-","Was an impairment loss (for goodwill) recognised during the periods covered by the financial statements?"]
[]
[]
[null,null,null,"BC",null,null,null,null,null,null,null,null,null,null,"For business combination(s) during the reporting period  "]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".","AASB 1060.142","For each business combination during the period, the acquirer shall disclose the following:  "]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".","AASB 1060.142(a)","(a)","the names and descriptions of the combining entities or businesses;",null,null,null,null,"Note 33: Business combinations"]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".","AASB 1060.142(b)","(b)","the acquisition date;",null,null,null,null,"Note 33: Business combinations"]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".","AASB 1060.142(c)","(c)","the percentage of voting equity instruments acquired;",null,null,null,null,"Note 33: Business combinations"]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".\n.","AASB 1060.142(d)","(d)","the cost of the combination and a description of the components of that cost (such as cash, equity instruments and debt instruments);",null,null,null,null,"Note 33: Business combinations"]
[null,null,null,"BC",null,null,null,null,null,null,null,null,".\n.","AASB 1060.142(e)","(e)","the amounts recognised at the acquisition date for each class of the acquiree’s assets, liabilities and contingent liabilities, including goodwill;",null,null,null,null,"Note 33: Business combinations"]
[null,null,null,"BC","BC_EXCESS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.142(f)","(f)","the amount of any excess recognised in profit or loss in accordance with paragraph 34 of AASB 3 Business Combinations and the line item in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which the excess is recognised;",null,null,null,null,"Note 33: Business combinations"]
[null,null,null,"BC","BC_GOODWILL",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.142(g)","(g)","a qualitative description of the factors that make up the goodwill recognised, such as expected synergies from combining operations of the acquiree and the acquirer, or intangible assets or other items not recognised in accordance with paragraphs 10–14 of AASB 3; and",null,null,null,null,"Note 33: Business combinations"]
[null,null,null,"BC","BC_NCI",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.142(h)","(h)","for each business combination in which the acquirer holds less than 100 per cent of the equity interests in the acquiree at the acquisition date, the acquirer shall disclose the amount of the non-controlling interest in the acquiree recognised at the acquisition date and the measurement basis for that amount.",null,null,null,null,"Note 33: Business combinations"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,null,null,"For all business combinations  "]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".\n.","AASB 1060.143","An acquirer shall disclose a reconciliation of the carrying amount of goodwill at the beginning and end of the reporting period, showing separately:  "]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.143(a)","(a)","changes arising from new business combinations;",null,null,null,null,"Note 19: Goodwill"]
[null,null,null,"GW","GW_IMP",null,null,null,null,null,null,null,".","AASB 1060.143(b)","(b)","impairment losses;",null,null,null,null,"Note 19: Goodwill"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.143(c)","(c)","disposals of previously acquired businesses; and",null,null,null,null,"Note 19: Goodwill"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.143(d)","(d)","other changes.",null,null,null,null,"Note 19: Goodwill"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods. "]
[null,null,null,"GW",null,null,null,null,null,null,null,null,null,null,"Impairment of assets"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following:"]
[null,null,null,"GW","GW_IMP",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and",null,null,null,null,"Note 19: Goodwill"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed.",null,null,null,null,"Note 19: Goodwill"]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,null,"GW",null,null,null,null,null,null,null,null,".","AASB 1060.170(d)","(c)","goodwill;",null,null,null,null,"Note 19: Goodwill"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Leases"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"Is the entity a party to a lease as lessee?"]
["TQS",3,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".",null,"-","Are any right-of-use assets measured on the revaluation basis?"]
["TQS",3,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".\n.",null,"-","Does the entity have any short-term leases or leases of low-value assets that are not recognised as right-of-use assets under the exemption in AASB 16.6?"]
["TQS",3,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.",null,"-","Has the entity applied the practical expedient in AASB 16.46A to not treat rent concessions occurring as a direct result of the COVID-19 pandemic as a lease modification?"]
["TQS",3,null,"LESSEE","LESSEE_ROU",null,null,null,null,null,null,null,".",null,"-","Has the entity presented right-of-use assets separately in the statement of financial position?"]
["TQS",3,null,"LESSEE","LESSEE_LL",null,null,null,null,null,null,null,".",null,"-","Has the entity presented lease liabilities separately in the statement of financial position?"]
["TQS",3,null,"LESSEE","LESSEE_IP",null,null,null,null,null,null,null,".",null,"-","Does the entity have right-of-use assets that meet the definition of investment property?"]
["TQ",2,null,"LESSORF",null,null,null,null,null,null,null,null,".",null,"Is the entity a party to a finance lease as lessor?"]
["TQS",3,null,"LESSORF","LESSORF_RES",null,null,null,null,null,null,null,".",null,"-","Are there any unguaranteed residual values accruing to the benefit of the lessor?"]
["TQS",3,null,"LESSORF","LESSORF_LOSS",null,null,null,null,null,null,null,".",null,"-","Has a loss allowance for uncollectable lease payments receivable being recognised?"]
["TQS",3,null,"LESSORF","LESSORF_VAR",null,null,null,null,null,null,null,".\n.",null,"-","Are there variable lease payments not included in the measurement of the net investment in the lease?"]
["TQS",3,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".",null,"-","Has there been a modification to a finance lease that is not accounted for as separate lease?"]
["TQ",2,null,"LESSORO",null,null,null,null,null,null,null,null,".",null,"Is the entity a party to an operating lease as lessor?"]
["TQS",3,null,"LESSORO","LESSORO_VAR",null,null,null,null,null,null,null,".\n.",null,"-","Are there variable lease payments not included in the measurement of the net investment in the lease?"]
["TQ",2,null,"LEASEBACK",null,null,null,null,null,null,null,null,".",null,"Have there been any sale and leaseback transactions, whether as lessor or lessee?",null,null,null," "]
["TQ",2,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.151","Is the entity a not-for-profit entity that is a lessee that has elected to measure a class or classes of right-of-use assets at initial recognition at cost in accordance with paragraphs 23-25 of AASB 16 for leases that have significantly below-market terms and conditions principally to enable the entity to further its objectives?"]
[]
[]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 1060.144","A lessee shall make the following disclosures for leases:  "]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.144(a)","(a)","for each class of underlying asset, the net carrying amount of the right-of-use asset at the end of the reporting period;",null,null,null,null,"Note 17: Right-of-use assets"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.144(b)","(b)","the total of future lease payments at the end of the reporting period, for each of the following periods:",null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"","(i)","not later than one year;",null,null,null,"Note 23: Lease liabilities"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"","(ii)","later than one year and not later than five years; and (iii)",null,null,null,"Note 23: Lease liabilities"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.144(c)","(c)","a general description of the lessee’s significant leasing arrangements including, for example, information about variable lease payments, extension and termination options, residual value guarantees, subleases and restrictions imposed by lease arrangements.",null,null,null,null,"Note 23: Lease liabilities"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.145","In addition, the requirements for disclosure about assets in accordance with paragraphs 134(e)(i) and (vii) and 136 apply to lessees for the right-of-use assets. ",null,null,null,null,null,"Note 17: Right-of-use assets"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"The disclosure requirements of paragraphs 134(e)(i) and (vii) and 136 are reproduced below:"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 1060.134(e)","A reconciliation of the carrying amount at the beginning and end of the reporting period, showing separately:  "]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"","(i)","additions;",null,null,null,"Note 17: Right-of-use assets"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,null,"(vii)","depreciation",null,null,null,"Note 17: Right-of-use assets"]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.136","If [right-of-use assets] are stated at revalued amounts, an entity shall disclose the following: "]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(a)","(a)","the effective date of the revaluation;",null,null,null,null,"Note 17: Right-of-use assets"]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(b)","(b)","whether an independent valuer was involved;",null,null,null,null,"Note 17: Right-of-use assets"]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".","AASB 1060.136(c)","(c)","the methods and significant assumptions applied in estimating the items’ fair values; and",null,null,null,null,"Note 17: Right-of-use assets"]
[null,null,null,"LESSEE","LESSEE_REVAL",null,null,null,null,null,null,null,".\n.","AASB 1060.136(d)","(d)","the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders.",null,null,null,null,"Note 17: Right-of-use assets"]
[null,null,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.146","A lessee shall make the following disclosures for short-term leases and leases of low-value assets that are not recognised as right-of-use assets under the exemption in paragraph 6 of AASB 16 Leases:  ",null,null,null,null,null,"Commentary Note 23: Lease liabilities"]
[null,null,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.146(a)","(a)","the amount of its lease commitments for short-term leases if the portfolio of short-term leases to which it is committed at the end of the reporting period is dissimilar to the portfolio of short-term leases to which the short-term lease expense disclosed applying paragraph (b) below relates; and"]
[null,null,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".","AASB 1060.146(b)","(b)","lease payments recognised as an expense."]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".",null,"Lease modifications that are a direct consequence of the COVID-19 pandemic"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 16.46A","As a practical expedient, a lessee may elect not to assess whether a rent concession that meets the conditions in paragraph 46B is a lease modification. A lessee that makes this election shall account for any change in lease payments resulting from the rent concession the same way it would account for the change applying this Standard if the change were not a lease modification.",null,null,null,null,null,"Commentary Note 23: Lease liabilities"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.","AASB 16.46B","The practical expedient in paragraph 46A applies only to rent concessions occurring as a direct consequence of the covid-19 pandemic and only if all of the following conditions are met:",null,null,null,null,null,"Commentary Note 23: Lease liabilities"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.","AASB 16.46B","(a)","the change in lease payments results in revised consideration for the lease that is substantially the same as, or less than, the consideration for the lease immediately preceding the change;"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 16.46B","(b)","any reduction in lease payments affects only payments originally due on or before 30 June\n2021* (for example, a rent concession would meet this condition if it results in reduced lease payments on or before 30 June 2021* and increased lease payments that extend beyond 30 June 2021*); and"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".","AASB 16.46B","(c)","there is no substantive change to other terms and conditions of the lease."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.",null,"* At the date of finalisation of this checklist (12 March 2021), the IASB had decided at its supplementary March 2021 meeting to extend the date for which the practical expedient may be applied to rent payments originally due before 30 June 2022 (i.e. 12 months longer than the existing practical expedient).  The amendments to give effect to this decision are expected by the end of March 2021."]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".","AASB 1060.146A","If a lessee applies the practice expedient in paragraph 46A, the lessee shall disclose:",null,null,null,null,null,"Commentary Note 23: Lease liabilities"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.146A(a)","(a)","that it has applied the practical expedient to all rent concessions that meet the conditions in AASB 16 paragraph 46B or, if not applied to all such rent concessions, information about the nature of the contracts to which it has applied the practical expedient (see AASB 16 paragraph 2); and"]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.146A(b)","(b)","the amount recognised in profit or loss for the reporting period to reflect changes in lease payments that arise from rent concessions to which the lessee has applied the practical expedient in AASB 16 paragraph 46A."]
[null,null,null,"LESSEE","LESSEE_COVID",null,null,null,null,null,null,null,".\n.\n.\n.",null,"In the reporting period in which a lessee first applies the practical expedient in AASB 16 paragraph 46A, the lessee is not required to disclose the information that would otherwise be required by paragraph 106(b) in respect of the accounting policy changes made in applying the practical expedient."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".",null,"Presentation - lessees"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.47","A lessee shall present in the statement of financial position, or disclose in the notes:",null,null,null,null,null,"Consolidated statement of financial position"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.47(a)","(a)","right of use assets separately from other assets."]
[null,null,null,"LESSEE","LESSEE_ROU_Y",null,null,null,null,null,null,null,".\n.",null,null,"If a lessee does not present right-of-use assets separately in the statement of financial position, the lessee shall:"]
[null,null,null,"LESSEE","LESSEE_ROU_Y",null,null,null,null,null,null,null,".\n.",null,"","(i)","include right-of-use assets within the same line as that within which the corresponding underlying assets would be presented if they were owned; and"]
[null,null,null,"LESSEE","LESSEE_ROU_Y",null,null,null,null,null,null,null,".\n.",null,"","(ii)","disclose which line items in the statement of financial position include those right-of-use assets."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.47(b)","(b)","lease liabilities separately from other liabilities."]
[null,null,null,"LESSEE","LESSEE_LL_Y",null,null,null,null,null,null,null,".\n.\n.",null,null,"If a lessee does not present lease liabilities separately in the statement of financial position, the lessee shall disclosure which line items in the statement of financial position include those liabilities."]
[null,null,null,"LESSEE","LESSEE_IP",null,null,null,null,null,null,null,".\n.\n.","AASB 16.48","The requirement in paragraph 47(a) does not apply to right-of-use assets that meet the definition of investment property, which shall be presented in the statement of financial position as investment property."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 16.49","In the statement of profit or loss and other comprehensive income, a lessee shall present interest expense on the lease liability separately from the depreciation charge for the right-of-use asset. Interest expense on the lease liability is a component of finance costs, which paragraph 82(b) of AASB 101 Presentation of Financial Statements requires to be presented separately in the statement of profit or loss and other comprehensive income."]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.50","In the statement of cash flows, a lessee shall classify:",null,null,null,null,null,"Consolidated statement of cash flows - alternative 1"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".","AASB 16.50(a)","(a)","cash payments for the principal portion of the lease liability within financing activities"]
[null,null,null,"LESSEE",null,null,null,null,null,null,null,null,".\n.","AASB 16.50(b)","(b)","cash payments for the interest portion of the lease liability applying the requirements in AASB 107 Statement of Cash Flows for interest paid; and"]
[null,null,null,"LESSEE","LESSEE_SHORT",null,null,null,null,null,null,null,".\n.","AASB 16.50(c)","(c)","short-term lease payments, payments for leases of low-value assets and variable lease payments not included in the measurement of the lease liability within operating activities."]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,null,null,"Finance leases – lessors  "]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".","AASB 1060.147","A lessor shall make the following disclosures for finance leases:  "]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.147(a)","(a)","a reconciliation between the gross investment in the lease at the end of the reporting period and the present value of lease payments receivable at the end of the reporting period. In addition, a lessor shall disclose the gross investment in the lease and the present value of lease payments receivable at the end of the reporting period, for each of the following periods:"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".",null,"","(i)","not later than one year;",null,null,null,"Note 10: Finance lease receivables"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".",null,"","(ii)","later than one year and not later than five years; and (iii)",null,null,null,"Note 10: Finance lease receivables"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".",null,"","(iii)","later than five years;",null,null,null,"Note 10: Finance lease receivables"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".","AASB 1060.147(b)","(b)","unearned finance income;",null,null,null,null,"Note 10: Finance lease receivables"]
[null,null,null,"LESSORF","LESSORF_RES",null,null,null,null,null,null,null,".","AASB 1060.147(c)","(c)","the unguaranteed residual values accruing to the benefit of the lessor;",null,null,null,null,"Note 10: Finance lease receivables"]
[null,null,null,"LESSORF","LESSORF_LOSS",null,null,null,null,null,null,null,".","AASB 1060.147(d)","(d)","the loss allowance for uncollectable lease payments receivable;",null,null,null,null,"Note 10: Finance lease receivables"]
[null,null,null,"LESSORF","LESSORF_VAR",null,null,null,null,null,null,null,".\n.","AASB 1060.147(e)","(e)","income relating to variable lease payments not included in the measurement of the net investment in the lease; and",null,null,null,null,"Note 10: Finance lease receivables\nNote 16: Investment property"]
[null,null,null,"LESSORF",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.147(f)","(f)","a general description of the lessor’s significant leasing arrangements, including, for example, information about variable lease payments, renewal or purchase options and escalation clauses, subleases, and restrictions imposed by lease arrangements.",null,null,null,null,"Note 10: Finance lease receivables"]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".\n.","AASB 16.80","For a modification to a finance lease that is not accounted for as a separate lease, a lessor shall account for the modification as follows:"]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".\n.","AASB 16.80(a)","(a)","if the lease would have been classified as an operating lease had the modification been in effect at the inception date, the lessor shall:"]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".\n.",null,"","(i)","account for the lease modification as a new lease from the effective date of the modification; and"]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".\n.",null,"","(ii)","measure the carrying amount of the underlying asset as the net investment in the lease immediately before the effective date of the lease modification."]
[null,null,null,"LESSORF","LESSORF_NOMOD",null,null,null,null,null,null,null,".","AASB 16.80(b)","(b)","otherwise, the lessor shall apply the requirements of AASB 9."]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,null,null,"Operating leases – lessors"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".\n.","AASB 16.88","A lessor shall present underlying assets subject to operating leases in its statement of financial position according to the nature of the underlying asset."]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".","AASB 1060.148","A lessor shall disclose the following for operating leases:  "]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".\n.","AASB 1060.148(a)","(a)","the future lease payments under non-cancellable operating leases for each of the following periods:",null,null,null,null,"Note 16: Investment property"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".",null,"","(i)","not later than one year;"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".",null,"","(ii)","later than one year and not later than five years; and"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".",null,"","(iii)","later than five years;"]
[null,null,null,"LESSORO","LESSORO_VAR",null,null,null,null,null,null,null,".\n.","AASB 1060.148(b)","(b)","total variable lease payments that do not depend on an index, or a rate, recognised as income; and",null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.148(c)","(c)","a general description of the lessor’s significant leasing arrangements, including, for example, information about variable lease payments, renewal or purchase options and escalation clauses and restrictions imposed by lease arrangements.",null,null,null,null,"Note 16: Investment property"]
[null,null,null,"LESSORO",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.149","In addition, the requirements for disclosure about assets in accordance with the sections covering of Property, Plant and Equipment and Investment Property at Cost, Intangible Assets other than Goodwill, and Impairment of Assets apply to lessors for assets provided under operating leases. ",null,null,null,null,null,"Note 16: Investment property"]
[null,null,null,"LEACKBACK",null,null,null,null,null,null,null,null,null,null,"Sale and leaseback transactions   "]
[null,null,null,"LEASEBACK",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.150","Disclosure requirements for lessees and lessors apply equally to sale and leaseback transactions. The required description of significant leasing arrangements includes description of unique or unusual provisions of the agreement or terms of the sale and leaseback transactions. "]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"Not-for-profit lessees – Leases with significantly below-market terms and conditions  "]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.151","In addition to the disclosures required in paragraphs 144–146, where a lessee is a not-for-profit entity and elects to measure a class or classes of right-of-use assets at initial recognition at cost in accordance with paragraphs 23–25 of AASB 16 for leases that have significantly below-market terms and conditions principally to enable the entity to further its objectives, the lessee shall disclose information that helps users of financial statements to assess:  "]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.151(a)","(a)","the entity’s dependence on leases that have significantly below-market terms and conditions principally to enable the entity to further its objectives; and"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.151(b)","(b)","the nature and terms of the leases, including:"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(i)","the lease payments;"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(ii)","the lease term;"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(iii)","a description of the underlying assets; and"]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(iv)","restrictions on the use of the underlying assets specific to the entity."]
[null,null,null,"LEASENFP",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1060.152","The disclosures provided by a not-for-profit entity in accordance with paragraph 151 shall be  provided individually for each material lease that has significantly below-market terms and conditions principally to enable the entity to further its objectives or in aggregate for leases involving right-of-use assets of a similar nature. An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the various requirements. An entity shall aggregate or disaggregate disclosures so that useful information is not obscured by either the inclusion of a large amount of insignificant detail or the aggregation of items that have substantially different characteristics.  "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Provisions and contingencies"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"PROV",null,null,null,null,null,null,null,null,".\n.",null,"Does the entity have provisions accounted for under AASB 137 Provisions, Contingent Liabilities and Contingent Assets?",null,null,null," "]
["TQS",3,null,"PROV","PROV_REIMB",null,null,null,null,null,null,null,".",null,"-","Are there any expected reimbursements associated with any provisions?",null,null," "]
["TQ",2,null,"CONTL",null,null,null,null,null,null,null,null,".\n.",null,"Does the entity have contingent liabilities where the possibility of outflow of resources in settlement is more than remote?",null,null,null," "]
["TQ",2,null,"CONTA",null,null,null,null,null,null,null,null,".\n.",null,"Does the entity have contingent assets where the possibility of inflow of economic benefits is probable but not virtually certain?",null,null,null," "]
["TQ",2,null,"PREJ",null,null,null,null,null,null,null,null,".\n.\n.",null,"Would disclosure about the entity's provisions, contingent liabilities and contingent assets (as applicable) be expected to prejudice serious the position of the entity in a dispute with other parties?"]
[]
[]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,null,null,"Disclosures about provisions  "]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".","AASB 1060.153","For each class of provision, an entity shall disclose all of the following:  "]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".","AASB 1060.153(a)","(a)","a reconciliation showing:"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".",null,"","(i)","the carrying amount at the beginning and end of the period;",null,null,null,"Note 26: Provision"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","additions during the period, including adjustments that result from changes in measuring the discounted amount;",null,null,null,"Note 26: Provision"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".",null,"","(iii)","amounts charged against the provision during the period; and",null,null,null,"Note 26: Provision"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".",null,"","(iv)","unused amounts reversed during the period;",null,null,null,"Note 26: Provision"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".\n.","AASB 1060.153(b)","(b)","a brief description of the nature of the obligation and the expected amount and timing of any resulting payments;",null,null,null,null,"Note 26: Provision"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".","AASB 1060.153(c)","(c)","an indication of the uncertainties about the amount or timing of those outflows; and",null,null,null,null,"Note 26: Provision"]
[null,null,null,"PROV","PROV_REIMB",null,null,null,null,null,null,null,".\n.","AASB 1060.153(d)","(d)","the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.",null,null,null,null,"Commentary Note 26: Provision"]
[null,null,null,"PROV",null,null,null,null,null,null,null,null,".",null,"Comparative information for prior periods is not required. "]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,null,null,"Disclosures about contingent liabilities  "]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.154","Unless the possibility of any outflow of resources in settlement is remote, an entity shall disclose, for each class of contingent liability at the reporting date, a brief description of the nature of the contingent liability and, when practicable:  ",null,null,null,null,null,"Note 39: Contingent liabilities and contingent assets"]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".\n.","AASB 1060.154(a)","(a)","an estimate of its financial effect, measured in accordance with paragraphs 36–52 of AASB 137 Provisions, Contingent Liabilities and Contingent Assets;"]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".","AASB 1060.154(b)","(b)","an indication of the uncertainties relating to the amount or timing of any outflow; and"]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".","AASB 1060.154(c)","(c)","the possibility of any reimbursement."]
[null,null,null,"CONTL",null,null,null,null,null,null,null,null,".",null,"If it is impracticable to make one or more of these disclosures, that fact shall be stated. "]
[null,null,null,"CONTA",null,null,null,null,null,null,null,null,null,null,"Disclosures about contingent assets  "]
[null,null,null,"CONTA",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.155","If an inflow of economic benefits is probable (more likely than not) but not virtually certain, an entity shall disclose a description of the nature of the contingent assets at the end of the reporting period and, where practicable, an estimate of their financial effect, measured using the principles set out in paragraphs 36–52 of AASB 137. Where any of the information required by this paragraph is not disclosed because it is not practicable to do so, that fact shall be stated. ",null,null,null,null,null,"Commentary Note 39: Contingent liabilities and contingent assets"]
[null,null,null,"PREJ",null,null,null,null,null,null,null,null,null,null,"Prejudicial disclosures  "]
[null,null,null,"PREJ",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.156","In extremely rare cases, disclosure of some or all of the information required by paragraphs 153–155 can be expected to prejudice seriously the position of the entity in a dispute with other parties on the subject matter of the provision, contingent liability or contingent asset. In such cases, an entity need not disclose the information, but shall disclose the general nature of the dispute, together with the fact that, and reason why, the information has not been disclosed. ",null,null,null,null,null,"Commentary Note 26: Provision\nCommentary Note 39: Contingent liabilities and contingent assets"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revenue"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"REV",null,null,null,null,null,null,null,null,".",null,"Does the entity have revenue?",null,null,null," "]
["TQS",3,null,"REV","REV_OVERTIME",null,null,null,null,null,null,null,".",null,"-","Are any performance obligations satisfied over time?"]
["TQS",3,null,"REV","REV_BALANCES",null,null,null,null,null,null,null,".",null,"-","Does the entity have contract assets and contract liabilities from contracts with customers?"]
[]
[]
[null,null,null,"REV",null,null,null,null,null,null,null,null,null,null,"General disclosures about revenue"]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".","AASB 1060.157","An entity shall disclose:  "]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.157(a)","(a)","information about its performance obligations in contracts with customers, including a description of when the entity typically satisfies its performance obligations, the significant payment terms, the nature of the goods or services that the entity has promised to transfer, obligations for returns, refunds and other similar obligations and types of warranties and related obligations; and",null,null,null,null,"Note 4: Revenue"]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.157(b)","(b)","the amount of each category of revenue recognised during the period, disaggregated into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. An entity applies the guidance in AASB 15 Revenue from Contracts with Customers paragraphs B87–B89 when selecting the categories to use to disaggregate revenue.",null,null,null,null,"Note 4: Revenue"]
[null,null,null,"REV","REV_OVERTIME",null,null,null,null,null,null,null,null,null,"Disclosures relating to performance obligations satisfied over time   "]
[null,null,null,"REV","REV_OVERTIME",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.158","For performance obligations that an entity satisfies over time, an entity shall disclose the methods used to recognise revenue (for example, a description of the output methods or input methods used and how those methods are applied).",null,null,null,null,null,"Note 4: Revenue"]
[null,null,null,"REV","REV_BALANCES",null,null,null,null,null,null,null,".\n.","AASB 1060.159","An entity shall disclose the closing balances of contract assets and contract liabilities from contracts with customers, if not otherwise separately presented or disclosed.",null,null,null,null,null,"Note 4: Revenue\nNote 21: Other assets\nNote 22: Trade and other payables"]
[null,null,null,"REV",null,null,null,null,null,null,null,null,null,null,"Presentation"]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.","AASB 15.105","When either party to a contract has performed, an entity shall present the contract in the statement of financial position as a contract asset or a contract liability, depending on the relationship between the entity’s performance and the customer’s payment.",null,null,null,null,null,"Note 21: Other assets"]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.","AASB 15.105","An entity shall present any unconditional rights to consideration separately as a receivable."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 15.106","If a customer pays consideration, or an entity has a right to an amount of consideration that is unconditional (i.e. a receivable), before the entity transfers a good or service to the customer, the entity shall present the contract as a contract liability when the payment is made or the payment is due (whichever is earlier). A contract liability is an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or an amount of consideration is due) from the customer."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 15.107","If an entity performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, the entity shall present the contract as a contract asset, excluding any amounts presented as a receivable. A contract asset is an entity’s right to consideration in exchange for goods or services that the entity has transferred to a customer."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.","AASB 15.107","An entity shall assess a contract asset for impairment in accordance with AASB 9. An impairment of a contract asset shall be measured, presented and disclosed on the same basis as a financial asset that is within the scope of AASB 9 (see also paragraph 113(b))."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 15.108","A receivable is an entity’s right to consideration that is unconditional. A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due. For example, an entity would recognise a receivable if it has a present right to payment even though that amount may be subject to refund in the future. An entity shall account for a receivable in accordance with AASB 9. Upon initial recognition of a receivable from a contract with a customer, any difference between the measurement of the receivable in accordance with AASB 9 and the corresponding amount of revenue recognised shall be presented as an expense (for example, as an impairment loss)."]
[null,null,null,"REV",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 15.109","AASB 15 Revenue from Contracts from Customers uses the terms ‘contract asset’ and ‘contract liability’ but does not prohibit an entity from using alternative descriptions in the statement of financial position for those items. If an entity uses an alternative description for a contract asset, the entity shall provide sufficient information for a user of the financial statements to distinguish between receivables and contract assets."]
[null,null,null,null,null,null,null,"FPE",null,null,null,null,null,null,"Government grants of for-profit entities"]
[]
[null,null,null,null,null,null,null,"FPE",null,null,null,null,null,null,"Tailoring questions"]
[null,null,null,null,null,null,null,"FPE"]
["TQ",2,null,"GRANTS",null,null,null,"FPE",null,null,null,null,".",null,"Has the entity benefited from government grants or other forms of government assistance?"]
["TQ",3,null,"GRANTS","GRANT_REC",null,null,"FPE",null,null,null,null,".",null,"-","Has the entity recognised any government grants?"]
["TQ",4,null,"GRANTS","GRANT_REC","GRANT_COND",null,"FPE",null,null,null,null,".\n.",null,null,"-","Are there any unfilled conditions or other contingencies attaching to any government grants recognised?"]
["TQ",4,null,"GRANTS","GRANT_REC","GRANT_ASSET",null,"FPE",null,null,null,null,".",null,null,"-","Has the entity received grants related to assets?"]
["TQ",4,null,"GRANTS","GRANT_REC","GRANT_INCOME",null,"FPE",null,null,null,null,".",null,null,"-","Has the entity received grants related to income?"]
["TQ",3,null,"GRANTS","GRANT_ASSIST",null,null,"FPE",null,null,null,null,".",null,"-","Has the entity directly benefited from other forms of government assistance?"]
[null,null,null,null,null,null,null,"FPE"]
[null,null,null,null,null,null,null,"FPE"]
[null,null,null,"GRANTS",null,null,null,"FPE",null,null,null,null,".","AASB 1060.160","A for-profit entity shall disclose the following:  ",null,null,null,null,null,"Consolidated statement of cash flows"]
[null,null,null,"GRANTS","GRANT_REC",null,null,"FPE",null,null,null,null,".","AASB 1060.160(a)","(a)","the nature and amounts of government grants recognised in the financial statements;",null,null,null,null,"Note 6: Other gains and losses\nNote 28: Government grants"]
[null,null,null,"GRANTS","GRANT_REC","GRANT_COND",null,"FPE",null,null,null,null,".\n.","AASB 1060.160(b)","(b)","unfulfilled conditions and other contingencies attaching to government grants that have been recognised in income;",null,null,null,null,"Note 28: Government grants"]
[null,null,null,"GRANTS","GRANT_ASSIST",null,null,"FPE",null,null,null,null,".\n.\n.","AASB 1060.160(c)","(c)","an indication of other forms of government assistance as defined in AASB 120 Accounting for Government Grants and Disclosure of Government Assistance from which the entity has directly benefited; and",null,null,null,null,"Note 28: Government grants"]
[null,null,null,"GRANTS","GRANT_REC",null,null,"FPE","AASB2021_6",null,null,null,".\n.","AASB 1060.160(d)","(d)","material accounting policy information for government grants, including the methods of presentation adopted in the financial statements."]
[null,null,null,"GRANTS","GRANT_REC",null,null,"FPE","AASB2021_6_Y",null,null,null,".\n.","AASB 1060.160(d)","(d)","the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements.",null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,null,"GRANTS",null,null,null,"FPE",null,null,null,null,null,null,"Presentation"]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.\n.","AASB 120.24","Government grants related to assets, including non-monetary grants at fair value, shall be presented in the statement of financial position either by setting up the grant as deferred income or by deducting the grant in arriving at the carrying amount of the asset.",null,null,null,null,null,"Commentary Note 45: Significant accounting policies"]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.","AASB 120.25","Two methods of presentation in financial statements of grants (or the appropriate portions of grants) related to assets are regarded as acceptable alternatives."]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.","AASB 120.26","One method recognises the grant as deferred income that is recognised in profit or loss on a systematic basis over the useful life of the asset."]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.","AASB 120.27","The other method deducts the grant in calculating the carrying amount of the asset. The grant is recognised in profit or loss over the life of a depreciable asset as a reduced depreciation expense."]
[null,null,null,"GRANTS",null,"GRANT_ASSET",null,"FPE",null,null,null,null,".\n.\n.\n.\n.","AASB 120.28","The purchase of assets and the receipt of related grants can cause major movements in the cash flow of an entity. For this reason and in order to show the gross investment in assets, such movements are often  disclosed as separate items in the statement of cash flows regardless of whether or not the grant is deducted from the related asset for presentation purposes in the statement of financial position."]
[null,null,null,"GRANTS",null,"GRANT_INCOME",null,"FPE",null,null,null,null,".\n.","AASB 120.29","Grants related to income are presented as part of profit or loss, either separately or under a general heading such as ‘Other income’; alternatively, they are deducted in reporting the related expense."]
[null,null,null,"GRANTS",null,"GRANT_INCOME",null,"FPE",null,null,null,null,".\n.\n.\n.\n.","AASB 120.30","Supporters of the first method claim that it is inappropriate to net income and expense items and that separation of the grant from the expense facilitates comparison with other expenses not affected by a grant. For the second method it is argued that the expenses might well not have been incurred by the entity if the grant had not been available and presentation of the expense without offsetting the grant may therefore be misleading."]
[null,null,null,"GRANTS",null,"GRANT_INCOME",null,"FPE",null,null,null,null,".\n.\n.\n.","AASB 120.31","Both methods are regarded as acceptable for the presentation of grants related to income. Disclosure of the grant may be necessary for a proper understanding of the financial statements. Disclosure of the effect of the grants on any item of income or expense which is required to be separately disclosed is usually appropriate."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Borrowing costs"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"BORROW",null,null,null,"FPE",null,null,null,null,".",null,"Has the entity incurred borrowing costs during the periods covered by the financial statements?"]
["TQ",3,null,"BORROW","BORROW_CAP",null,null,"FPE",null,null,null,null,".",null,"-","Have any of the borrowing costs been capitalised during the period?"]
["TQ",4,null,null,null,"BORROW_NFP",null,"FPE_Y",null,null,null,null,".",null,"Has the entity incurred borrowing costs during the periods covered by the financial statements?"]
["TQ",5,null,null,null,"BORROW_NFP","BORROW_NFP_CAP","FPE_Y",null,null,null,null,".",null,"-","Have any of the borrowing costs been capitalised during the period?"]
[]
[]
[null,null,null,"BORROW",null,"BORROW_NFP",null,null,null,null,null,null,".\n.\n.","AASB 1060.161","Paragraph 52(b) requires disclosure of finance costs. Paragraph 119(b) requires disclosure of total interest expense (using the effective interest method) for financial liabilities that are not measured at fair value through profit or loss."]
[null,null,null,"BORROW","BORROW_CAP","BORROW_NFP","BORROW_NFP_CAP",null,null,null,null,null,".","AASB 1060.162","An entity shall disclose the amount of borrowing costs capitalised during the period.  ",null,null,null,null,null,"Note 15: Property, plant & equipment"]
[null,null,null,"BORROW",null,"BORROW_NFP",null,"FPE_Y","AASB2021_6",null,null,null,".\n.","AASB 1060.163","A not-for-profit public sector entity shall disclose material accounting policy information for borrowing costs. "]
[null,null,null,"BORROW",null,"BORROW_NFP",null,"FPE_Y","AASB2021_6_Y",null,null,null,".","AASB 1060.163","A not-for-profit public sector entity shall disclose the accounting policy adopted for borrowing costs. ",null,null,null,null,null,"Note 5: Investment income and finance costs"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Share-based payment"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"SBP",null,null,null,null,null,null,null,null,".",null,"Did any share-based payment arrangements exist during the period?",null,null,null," "]
["TQS",3,null,"SBP","SBP_EQUITY",null,null,null,null,null,null,null,".",null,"-","Did the entity have any equity-settled share-based payments?"]
["TQS",3,null,"SBP","SBP_CASH",null,null,null,null,null,null,null,".",null,"-","Did the entity have any cash-settled share-based payments?"]
["TQS",3,null,"SBP","SBP_MOD",null,null,null,null,null,null,null,".",null,"-","Where any share-based payment arrangements modified during the period?"]
[]
[]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.164","An  entity  shall  disclose  the  following  information  about  the  nature  and  extent  of  share-based  payment arrangements that existed during the period:   "]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.164(a)","(a)","a description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement, such as vesting requirements, the maximum term of options granted, and the method of settlement (for example, whether in cash or equity). An entity with substantially similar types of share-based payment arrangements may aggregate this information; and",null,null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.164(b)","(b)","the number and weighted average exercise prices of share options for each of the following groups of options:"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,"","(i)","outstanding at the beginning of the period;",null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,"","(ii)","granted during the period;",null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,"","(iii)","forfeited during the period;",null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,"","(iv)","exercised during the period;",null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,null,"(v)","expired during the period;",null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,null,"(vi)","outstanding at the end of the period; and",null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".",null,null,"(vii)","exercisable at the end of the period.",null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP","SBP_EQUITY",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.165","For equity-settled share-based payment arrangements, an entity shall disclose information about how it measured the fair value of goods or services received or the value of the equity instruments granted. If a valuation methodology was used, the entity shall disclose the method and its reason for choosing it. ",null,null,null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP","SBP_CASH",null,null,null,null,null,null,null,".\n.","AASB 1060.166","For cash-settled share-based payment arrangements, an entity shall disclose information about how the liability was measured. ",null,null,null,null,null,"Note 35: Share-based payment\nNote 45: Significant accounting policies"]
[null,null,null,"SBP","SBP_MOD",null,null,null,null,null,null,null,".\n.","AASB 1060.167","For share-based payment arrangements that were modified during the period, an entity shall disclose an explanation of those modifications. ",null,null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.168","An entity shall disclose the following information about the effect of share-based payment transactions on the entity’s profit or loss for the period and on its financial position:  "]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".","AASB 1060.168(a)","(a)","the total expense recognised in profit or loss for the period; and",null,null,null,null,"Note 35: Share-based payment"]
[null,null,null,"SBP",null,null,null,null,null,null,null,null,".\n.","AASB 1060.168(b)","(b)","the total carrying amount at the end of the period for liabilities arising from share-based payment transactions.",null,null,null,null,"Note 22: Trade and other payables\nNote 35: Share-based payment"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Impairment of assets",null,null,null,null,null,"Note 36: Employee benefits"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.169","An entity shall disclose the following for each class of assets indicated in paragraph 170:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(a)","(a)","the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.169(b)","(b)","the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.170","An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(a)","(a)","property, plant and equipment;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(b)","(b)","investment property accounted for by the cost method;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(c)","(c)","goodwill;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(d)","(d)","intangible assets other than goodwill;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(e)","(e)","investments in associates; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.170(f)","(f)","investments in joint ventures."]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"The disclosure requirements above have been incorporated into each section in this checklist."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Employee benefits"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",1,"EB_DC",null,null,null,null,null,null,null,null,null,".",null,"Does the entity have any defined contribution plans?",null,null,null," "]
["TQ",1,"EB_DB",null,null,null,null,null,null,null,null,null,".",null,"Does the entity have any defined benefit plans?"]
["TQS",2,"EB_DB","EB_DB_MULTI",null,null,null,null,null,null,null,null,".\n.",null,"-","Are all of the plans defined multi-employer benefit plans that are accounted for as defined contribution plans in accordance with AASB 119.34?"]
["TQS",1,"EB_TERM",null,null,null,null,null,null,null,null,null,".",null,"Does the entity provide termination benefits to its employees?",null,null,null," "]
["TQS",2,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".",null,"-","Is there uncertainty about the number of employees who will accept an offer of termination?"]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disclosures about short-term employee benefits  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.171","This section does not require specific disclosures about short-term employee benefits."]
[null,null,"EB_DC","EB_DB_MULTI",null,null,null,null,null,null,null,null,null,null,"Disclosures about defined contribution plans  "]
[null,null,"EB_DC","EB_DB_MULTI",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.172","An entity shall disclose the amount recognised in profit or loss as an expense for defined contribution plans. If an  entity  treats  a  defined  benefit  multi-employer  plan  as  a  defined  contribution  plan  because  sufficient information is not available to use defined benefit accounting (see paragraph 34 of AASB 119), it shall disclose the fact that it is a defined benefit plan and the reason why it is being accounted for as a defined contribution plan, along with any available information about the plan’s surplus or deficit and the implications, if any, for the entity.",null,null,null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,null,null,"Disclosures about defined benefit plans  "]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.173","An entity shall disclose the following information about defined benefit plans (except for any defined multi-employer benefit plans that are accounted for as a defined contribution plans in accordance with paragraph 34 of AASB 119, for which the disclosures in paragraph 172 apply instead). If an entity has more than one defined benefit plan, these disclosures may be made in total, separately for each plan, or in such groupings as are considered to be the most useful:  "]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".","AASB 1060.173(a)","(a)","a general description of the type of plan, including funding policy;",null,null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.","AASB 1060.173(b)","(b)","a reconciliation of opening and closing balances of the defined benefit obligation showing separately benefits paid and all other changes;",null,null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.173(c)","(c)","a reconciliation of the opening and closing balances of the fair value of plan assets and of the opening and closing balances of any reimbursement right recognised as an asset, showing separately, if applicable:"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(i)","contributions;",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(ii)","benefits paid; and",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(iii)","other changes in plan assets;",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".","AASB 1060.173(d)","(d)","the total cost relating to defined benefit plans for the period;",null,null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.173(e)","(e)","for each major class of plan assets, which shall include, but is not limited to, equity instruments, debt instruments, property, and all other assets, the percentage or amount that each major class constitutes of the fair value of the total plan assets at the reporting date;",null,null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"(f)","the amounts included in the fair value of plan assets for:"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(i)","each class of the entity’s own financial instruments; and",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(ii)","any property occupied by, or other assets used by, the entity.",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".","AASB 1060.173(g)","(g)","the actual return on plan assets; and",null,null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".","AASB 1060.173(h)","(h)","the principal actuarial assumptions used, including, when applicable:",null,null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,null,"(i)","the discount rates;",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","the expected rates of return on any plan assets for the periods presented in the financial statements;",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(iii)","the expected rates of salary increases;",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"","(iv)","medical cost trend rates; and",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,null,"(v)","any other material actuarial assumptions used.",null,null,null,"Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".",null,"The reconciliations in (b) and (c) need not be presented for prior periods."]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.",null,"A subsidiary that recognises and measures employee benefit expense on the basis of a contractual agreement or stated policy for charging the net defined benefit cost or based on their contributions payable for the period (see paragraph 41 of AASB 119), shall, in its separate financial statements, describe the contractual agreement or stated policy for charging the net defined benefit cost or the fact that there is no such policy, and the policy for determining the contributions to be paid by the entity and shall make the disclosures in (a)–(h) for the plan as a whole. "]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.",null,"The subsidiary can disclose this information by cross-reference to disclosures in another group entity’s financial statements if:  "]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.","AASB 1060.173(i)","(i)","that group entity’s financial statements separately identify and disclose the information required about the plan; and",null,null,null,null,"Commentary Note 36: Employee benefits"]
[null,null,"EB_DB","EB_DB_MULTI_Y",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.173(j)","(j)","that group entity’s financial statements are available to users of the financial statements on the same terms as the financial statements of the entity and at the same time as, or earlier than, the financial statements of the entity.",null,null,null,null,"Commentary Note 36: Employee benefits"]
[null,null,"EB_TERM",null,null,null,null,null,null,null,null,null,null,null,"Disclosures about termination benefits  "]
[null,null,"EB_TERM",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.174","For each category of termination benefits that an entity provides to its employees, the entity shall disclose the nature of the benefit, the amount of its obligation and the extent of funding at the reporting date.",null,null,null,null,null,"Commentary Note 36: Employee benefits"]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.175","When there is uncertainty about the number of employees who will accept an offer of termination benefits, a contingent liability exists. The section covering Provisions and Contingencies requires an entity to disclose information about its contingent liabilities unless the possibility of an outflow in settlement is remote. ",null,null,null,null,null,"Commentary Note 36: Employee benefits"]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,null,null,"The requirements for the disclosure of contingent liabilities is reproduced below:"]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.154","Unless the possibility of any outflow of resources in settlement is remote, an entity shall disclose, for each class of contingent liability at the reporting date, a brief description of the nature of the contingent liability and, when practicable:  "]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".\n.","AASB 1060.154(a)","(a)","an estimate of its financial effect, measured in accordance with paragraphs 36–52 of AASB 137 Provisions, Contingent Liabilities and Contingent Assets;"]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".","AASB 1060.154(b)","(b)","an indication of the uncertainties relating to the amount or timing of any outflow; and"]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".","AASB 1060.154(c)","(c)","the possibility of any reimbursement."]
[null,null,"EB_TERM","EB_TERM_UNCERT",null,null,null,null,null,null,null,null,".",null,"If it is impracticable to make one or more of these disclosures, that fact shall be stated. "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Presentation"]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.","AASB 119.131","An entity shall offset an asset relating to one plan against a liability relating to another plan when, and only when, the entity:"]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.","AASB 119.131(a)","(a)","has a legally enforceable right to use a surplus in one plan to settle obligations under the other plan; and"]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.","AASB 119.131(b)","(b)","intends either to settle the obligations on a net basis, or to realise the surplus in one plan and settle its obligation under the other plan simultaneously."]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.","AASB 119.132","The offsetting criteria are similar to those established for financial instruments in AASB 132 Financial Instruments: Presentation."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 119.133","Some entities distinguish current assets and liabilities from non-current assets and liabilities. This Standard does not specify whether an entity should distinguish current and non-current portions of assets and liabilities arising from post-employment benefits. "]
[null,null,"EB_DB",null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 119.134","Paragraph 120 [of AASB 119] requires an entity to recognise service cost and net interest on the net defined benefit liability (asset) in profit or loss. This Standard does not specify how an entity should present service cost and net interest on the net defined benefit liability (asset). An entity presents those components in accordance with AASB 101."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,null,null,"Income tax"]
[null,null,null,"TAX"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[null,null,null,"TAX"]
["TQ",3,null,"TAX","TAX_CHANGE",null,null,null,null,null,null,null,".",null,"Has there been a change in tax rate, or new taxes imposed?"]
["TQ",3,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.",null,"Are there unrecognised deferred tax assets, or tax losses not previously recognised which are have been recognised during the periods covered by the financial statements?"]
["TQ",3,null,"TAX","TAX_ACCPOL",null,null,null,null,null,null,null,".\n.",null,"Have there been any changes in accounting policies or errors that are included in profit or loss because they cannot be accounted for retrospectively?"]
["TQ",3,null,"TAX","TAX_OCI",null,null,null,null,null,null,null,".",null,"Have current and/or deferred taxes been recognised in other comprehensive income?"]
["TQ",3,null,"TAX","TAX_EQUITY",null,null,null,null,null,null,null,".",null,"Have current and/or deferred taxes been recognised directly in equity?"]
["TQ",3,null,"TAX","TAX_DIV",null,null,null,null,null,null,null,".\n.","AASB 112.52A","Are income taxes payable at a higher or lower rate, or income taxes refundable, if part or all of the net profit or retained earnings is paid out to shareholders?"]
[null,null,null,"TAX"]
[null,null,null,"TAX"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.176","An entity shall disclose information that enables users of its financial statements to evaluate the nature and financial effect of the current and deferred tax consequences of recognised transactions and other events.",null,null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.177","An entity shall disclose separately the major components of tax expense (income)."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".",null,"Such components of tax expense (income) may include:  "]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.177(a)","(a)","current tax expense (income);",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.177(b)","(b)","any adjustments recognised in the period for current tax of prior periods;",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 1060.177(c)","(c)","the amount of deferred tax expense (income) relating to the origination and reversal of temporary differences;",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX","TAX_CHANGE",null,null,null,null,null,null,null,".\n.","AASB 1060.177(d)","(d)","the amount of deferred tax expense (income) relating to changes in tax rates or the imposition of new taxes;",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.","AASB 1060.177(e)","(e)","the amount of the benefit arising from a previously unrecognised tax loss, tax credit or temporary difference of a prior period that is used to reduce tax expense;",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.","AASB 1060.177(f)","(f)","adjustments to deferred tax expense (income) arising from a change in the tax status of the entity or its shareholders;",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.177(g)","(g)","deferred tax expense (income) arising from the write-down, or reversal of a previous write-down, of a deferred tax asset in accordance with paragraph 56 of AASB 112 Income Taxes; and",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX","TAX_ACCPOL",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.177(h)","(h)","the amount of tax expense (income) relating to those changes in accounting policies and errors that are included in profit or loss in accordance with AASB 108, because they cannot be accounted for retrospectively.",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.178","An entity shall disclose the following separately:  "]
[null,null,null,"TAX","TAX_OCI",null,null,null,null,null,null,null,".\n.","AASB 1060.178(a)","(a)","the aggregate current and deferred tax relating to items that are recognised as items of other comprehensive income;",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX","TAX_EQUITY",null,null,null,null,null,null,null,".\n.","AASB 1060.178(b)","(b)","the aggregate current and deferred tax relating to items that are charged or credited directly to equity;",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 1060.178(c)","(c)","an explanation of the relationship between tax expense (income) and accounting profit in either or both of the following forms:",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.",null,"","(i)","a numerical reconciliation between tax expense (income) and product of accounting profit multiplied by the applicable tax rate(s), disclosing also the basis on which the applicable tax rate(s) is (are computed); or"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the basis on which the applicable tax rate is computed ;",null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX","TAX_CHANGE",null,null,null,null,null,null,null,".\n.","AASB 1060.178(d)","(d)","an explanation of changes in the applicable tax rate(s) compared with the previous reporting period;",null,null,null,null,"Note 7: Income tax"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 1060.178(e)","(e)","for each type of temporary difference and for each type of unused tax losses and tax credits:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","the amount of deferred tax liabilities and deferred tax assets at the end of the reporting period; and"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.",null,"","(ii)","an analysis of the change in deferred tax liabilities and deferred tax assets during the period;",null,null,null,"Note 27: Deferred tax"]
[null,null,null,"TAX","TAX_LOSS",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.178(f)","(f)","the amount (and expiry date, if any) of deductible temporary differences, unused tax losses and unused tax credits for which no deferred tax asset is recognised in the statement of financial position; and",null,null,null,null,"Note 27: Deferred tax"]
[null,null,null,"TAX","TAX_DIV",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.178(g)","(g)","in the circumstances described in paragraph 52A of AASB 112, an explanation of the nature of the potential income tax consequences that would result from the payment of dividends to its shareholders."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,null,null,"Presentation"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.71","An entity shall offset current tax assets and current tax liabilities if, and only if, the entity:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.71(a)","(a)","has a legally enforceable right to set off the recognised amounts, and"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 112.71(b)","(b)","intends either to settled on a net basis, or to realise the asset and settle the liability simultaneously."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 112.72","Although current tax assets and liabilities are separately recognised and measured they are offset in the statement of financial position subject to criteria similar to those established for financial instruments in AASB 132. An entity will normally have a legally enforceable right to set off a current tax asset against a current tax liability when they relate to income taxes levied by the same taxation authority and the taxation authority permits the entity to make or receive a single net payment."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 112.73","In consolidated financial statements, a current tax asset of one entity in a group is offset against a current tax liability of another entity in the group if, and only if, the entities concerned have a legally enforceable right to make or receive a single net payment and the entities intend to make or receive such a net payment or to recover the asset and settle the liability simultaneously."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.74","An entity shall offset deferred tax assets and deferred tax liabilities if, and only if:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.74(a)","(a)","has a legally enforceable right to set off the recognised amounts, and"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".","AASB 112.74(b)","(b)","the deferred tax assets and the deferred tax liabilities relate to income taxes levied by the same taxation authority on either:"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".",null,"","(i)","the same taxable entity; or"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.",null,"","(ii)","different taxable entities which intend either to settle current tax liabilities and assets on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax liabilities or assets are expected to be settled or recovered."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 112.75","To avoid the need for detailed scheduling of the timing of the reversal of each temporary difference, this Standard requires an entity to set off a deferred tax asset against a deferred tax liability of the same taxable entity if, and only if, they relate to income taxes levied by the same taxation authority and the entity has a legally enforceable right to set off current tax assets against current tax liabilities."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 112.76","In rare circumstances, an entity may have a legally enforceable right of set-off, and an intention to settle net, for some periods but not for others. In such rare circumstances, detailed scheduling may be required to establish reliably whether the deferred tax liability of one taxable entity will result in increased tax payments in the same period in which a deferred tax asset of another taxable entity will result in decreased payments by that second taxable entity."]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.","AASB 112.77","The tax expense (income) related to profit or loss from ordinary activities shall be presented as part of profit or loss in the statement(s) of profit or loss and other comprehensive income.",null,null,null,null,null,"Consolidated statement of comprehensive income"]
[null,null,null,"TAX",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.","AASB 112.78","AASB 121 requires certain exchange differences to be recognised as income or expense but does not specify where such differences should be presented in the statement of comprehensive income. Accordingly, where exchange differences on deferred foreign tax liabilities or assets are recognised in the statement of comprehensive income, such differences may be classified as deferred tax expense (income) if that presentation is considered to be the most useful to financial statement users.",null,null,null,null,null,"Note 45: Significant accounting policies"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Foreign currency translation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"FX",null,null,null,null,null,null,null,null,".",null,"Is the entity subject to foreign currency exchange differences?"]
["TQ",3,null,"FX","FX_CHANGE",null,null,null,null,null,null,null,".\n.",null,"-","Has there been a change in the functional currency of either the reporting entity or a significant foreign operation?",null,null," "]
["TQ",3,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".",null,"-","Is AASB 129 Financial Reporting in Hyperinflationary Economies applicable to the entity?",null,null," "]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.179","In paragraphs 181 and 182, references to ‘functional currency’ are, in the case of a group, to the functional currency of the parent.",null,null,null,null,null,"Commentary in basis of preparation"]
[null,null,null,"FX",null,null,null,null,null,null,null,null,".","AASB 1060.180","An entity shall disclose the following:  "]
[null,null,null,"FX",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.180(a)","(a)","the amount of exchange differences recognised in profit or loss during the period, except for those arising on financial instruments measured at fair value through profit or loss in accordance with AASB 9; and",null,null,null,null,"Note 6: Other gains and losses\nNote 31: Reserves"]
[null,null,null,"FX",null,null,null,null,null,null,null,null,".\n.","AASB 1060.180(b)","(b)","the amount of exchange differences arising during the period and classified in a separate component of equity at the end of the period.",null,null,null,null,"Note 31: Reserves"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.181","An entity shall disclose the currency in which the financial statements are presented. When the presentation currency is different from the functional currency, an entity shall state that fact and shall disclose the functional currency and the reason for using a different presentation currency.",null,null,null,null,null,"Commentary in basis of preparation"]
[null,null,null,"FX","FX_CHANGE",null,null,null,null,null,null,null,".\n.\n.","AASB 1060.182","When there is a change in the functional currency of either the reporting entity or a significant foreign operation, the entity shall disclose that fact and the reason for the change in functional currency.",null,null,null,null,null,"Commentary in basis of preparation"]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".\n.","AASB 1060.183","An entity to which AASB 129 Financial Reporting in Hyperinflationary Economies applies shall disclose the following:  ",null,null,null,null,null,"Commentary in basis of preparation"]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".\n.","AASB 1060.183(a)","(a)","the fact that financial statements and other prior period data have been restated for changes in the general purchasing power of the functional currency;"]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".\n.","AASB 1060.183(b)","(b)","the identity and level of the price index at the reporting date and changes during the current reporting period and the previous reporting period; and"]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".","AASB 1060.183(b)","(c)","the amount of gain or loss on monetary items."]
[null,null,null,"FX","FX_HYPER",null,null,null,null,null,null,null,".\n.","AASB 1060.184","An entity that applies AASB 129 shall also disclose whether the financial statements are based on a historical cost approach or a current cost approach.  ",null,null,null,null,null,"Commentary in basis of preparation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Events after the end of the reporting period"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Adjusting events after the end of the reporting period  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.185","An entity shall adjust the amounts recognised in its financial statements, including related disclosures, to reflect adjusting events after the end of the reporting period. ",null,null,null,null,null,"Commentary Note 40: Subsequent events"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date of authorisation for issue  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.186","An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the entity’s owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact. ",null,null,null,null,null,"Note 43: Authorisation of the financial statements"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Non-adjusting events after the end of the reporting period  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.187","An entity shall disclose the following for each category of non-adjusting event after the end of the reporting period:  ",null,null,null,null,null,"Note 32: Dividends on equity instruments\nNote 40: Subsequent events"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(a)","the nature of the event; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(b)","an estimate of its financial effect or a statement that such an estimate cannot be made."]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.188","The following are examples of non-adjusting events after the end of the reporting period that would generally result in disclosure; the disclosures will reflect information that becomes known after the end of the reporting period but before the financial statements are authorised for issue:",null,null,null,null,null,"Commentary Note 40: Subsequent events"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(a)","a major business combination or disposal of a major subsidiary;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(b)","announcement of a plan to discontinue an operation;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(c)","major purchases of assets, classifications of assets as held for sale in accordance with AASB 5, other disposals of assets, or expropriation of major assets by government;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(d)","the destruction of a major production plant by a fire;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(e)","announcement, or commencement of the implementation, of a major restructuring;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(f)","issues or repurchases of an entity’s debt or equity instruments;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"(g)","abnormally large changes in asset prices or foreign exchange rates;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(h)","changes in tax rates or tax laws enacted or announced that have a significant effect on current and deferred tax assets and liabilities;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(i)","entering into significant commitments or contingent liabilities, for example, by issuing significant guarantees; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.",null,"(j)","commencement of major litigation arising solely out of events that occurred after the end of the reporting period."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Related party disclosures"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Scope of this section  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.189","This section requires an entity to include in its financial statements the disclosures necessary to draw attention to the possibility that its financial position and profit or loss have been affected by the existence of related parties and by transactions and outstanding balances with such parties.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.190","In considering each possible related party relationship, an entity shall assess the substance of the relationship and not merely the legal form. "]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.191","In the context of this Standard, the following are not necessarily related parties:  "]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.191(a)","(a)","two entities simply because they have a director or other member of key management personnel in common;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".","AASB 1060.191(b)","(b)","two venturers simply because they share joint control over a joint venture;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.191(c)","(c)","any of the following simply by virtue of their normal dealings with an entity (even though they may affect the freedom of action of an entity or participate in its decision-making process):"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","(i)","providers of finance;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","(ii)","trade unions;"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","(iii)","public utilities; or"]
[null,null,null,null,null,null,null,null,null,null,null,null,".",null,"","(iv)","government departments and agencies; and"]
[null,null,null,null,null,null,null,null,null,null,null,null,".\n.","AASB 1060.191(d)","(d)","a customer, supplier, franchisor, distributor or general agent with whom an entity transacts a significant volume of business, merely by virtue of the resulting economic dependence."]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"RP_PARENT",null,null,null,null,null,null,null,null,".",null,"Does the entity have a parent (i.e. is the entity controlled by another party)?"]
["TQ",2,null,"RP_KMP",null,null,null,null,null,null,null,null,".",null,"Does the entity have key management personnel?"]
["TQ",2,null,"RP_KMP_ENTITY",null,null,null,null,null,null,null,null,".",null,"Does the entity obtain key management personnel services from a separate management entity?"]
["TQ",2,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.",null,"Has there been a transfer of resources, services or obligations between the reporting entity an a related party, regardless of whether a price is charged?"]
[]
[]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1060.197","A related party transaction is a transfer of resources, services or obligations between a reporting entity and a related party, regardless of whether a price is charged. Examples of related party transactions that are common to entities within the scope of this Standard include, but are not limited to:  ",null,null,null,null,null,"Commentary Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.197(a)","(a)","transactions between an entity and its principal owner(s);"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.197(b)","(b)","transactions between an entity and another entity when both entities are under the common control of a single entity or person; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.197(c)","(c)","transactions in which an entity or person that controls the reporting entity incurs expenses directly that otherwise would have been borne by the reporting entity."]
[null,null,null,"RP_PARENT",null,null,null,null,null,null,null,null,null,null,"Disclosure of parent-subsidiary relationships  "]
[null,null,null,"RP_PARENT",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.192","Relationships between a parent and its subsidiaries shall be disclosed irrespective of whether there have been related party transactions. An entity shall disclose the name of its parent and, if different, the ultimate controlling party. If neither the entity’s parent nor the ultimate controlling party produces financial statements available for public use, the name of the next most senior parent that does so (if any) shall also be disclosed. ",null,null,null,null,null,"Note 38: Related parties\nNote 41: Subsidiaries\nNote 42: Parent entity information"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Disclosure of key management personnel compensation"]
[null,null,null,"RP_KMP",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1060.193","Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity. Compensation includes all employee benefits (as defined in AASB 119) including those in the form of share-based payment (see AASB 2 Share-based Payment). Employee benefits include all forms of consideration paid, payable or provided by the entity, or on behalf of the entity (for example, by its parent or by a shareholder), in exchange for services rendered to the entity. It also includes such consideration paid on behalf of a parent of the entity in respect of goods or services provided to the entity."]
[null,null,null,"RP_KMP",null,null,null,null,null,null,null,null,".","AASB 1060.194","An entity shall disclose key management personnel compensation in total.",null,null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_KMP_ENTITY",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.195","If an entity obtains key management personnel services from another entity (the ‘management entity’), the entity is not required to apply the requirements in paragraph  194 to the compensation paid or payable by the management entity to the management entity’s employees or directors. ",null,null,null,null,null,"Commentary Note 38: Related parties"]
[null,null,null,"RP_KMP_ENTITY",null,null,null,null,null,null,null,null,".\n.","AASB 1060.196","Amounts incurred by the entity for the provision of key management personnel services that are provided by a separate management entity shall be disclosed.  ",null,null,null,null,null,"Commentary Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,null,null,"Disclosure of related party transactions "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.198","If an entity has related party transactions, it shall disclose the nature of the related party relationship as well as information about the transactions, outstanding balances and commitments necessary for an understanding of the potential effect of the relationship on the financial statements. Those disclosure requirements are in addition to the requirements in paragraph 194 to disclose key management personnel compensation. At a minimum, disclosures shall include:  ",null,null,null,null,null,"Note 42: Parent entity information"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.198(a)","(a)","the amount of the transactions;",null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.198(b)","(b)","the amount of outstanding balances and:",null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.",null,"","(i)","their terms and conditions, including whether they are secured and the nature of the consideration to be provided in settlement; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".",null,"","(ii)","details of any guarantees given or received;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.198(c)","(c)","provisions for uncollectable receivables related to the amount of outstanding balances; and",null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.198(d)","(d)","the expense recognised during the period in respect of bad or doubtful debts due from related parties. Such transactions could include purchases, sales or transfers of goods or services; leases; guarantees; and settlements by the entity on behalf of the related party or vice versa.",null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.199","An entity shall make the disclosures required by paragraph 198 separately for each of the following categories: "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.199(a)","(a)","entities with control, joint control or significant influence over the entity;",null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.199(b)","(b)","entities over which the entity has control, joint control or significant influence;",null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.199(c)","(c)","key management personnel of the entity or its parent (in the aggregate); and",null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.199(d)","(d)","other related parties.",null,null,null,null,"Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.200","An entity is exempt from the disclosure requirements of paragraph 198 in relation to:  "]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.200(a)","(a)","a state (a national, regional or local government) that has control, joint control or significant influence over the reporting entity; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.200(b)","(b)","another entity that is a related party because the same state has control, joint control or significant influence over both the reporting entity and the other entity."]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.",null,"However, the entity must still disclose a parent-subsidiary relationship as required by paragraph 192."]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201","The following are examples of transactions that shall be disclosed if they are with a related party:  ",null,null,null,null,null,"Commentary Note 38: Related parties"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(a)","(a)","purchases or sales of goods (finished or unfinished);"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(b)","(b)","purchases or sales of property and other assets;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(c)","(c)","rendering or receiving of services;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(d)","(d)","leases;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(e)","(e)","transfers of research and development;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(f)","(f)","transfers under licence agreements;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.201(g)","(g)","transfers under finance arrangements (including loans and equity contributions in cash or in kind);"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(h)","(h)","provision of guarantees or collateral;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".","AASB 1060.201(i)","(i)","settlement of liabilities on behalf of the entity or by the entity on behalf of another party;"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.201(j)","(j)","participation by a parent or subsidiary in a defined benefit plan that shares risks between group entities; and"]
[null,null,null,"RP_TRANS",null,null,null,null,null,null,null,null,".\n.","AASB 1060.201(k)","(k)","commitments to do something if a particular event occurs, or does not occur in the future, including executory contracts (recognised or unrecognised)."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Biological assets"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"BIO",null,null,null,null,null,null,null,null,".",null,"Does the entity have biological assets?"]
["TQ",3,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"-","Are any of the biological assets measured at fair value?"]
["TQ",3,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".",null,"-","Are any biological assets measured using the cost model?"]
[]
[]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,null,null,"Disclosures – fair value model  "]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".","AASB 1060.204","An entity shall disclose the following with respect to its biological assets measured at fair value:  "]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".","AASB 1060.204(a)","(a)","a description of each class of its biological assets.",null,null,null,null,"Note 18: Biological assets"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".\n.","AASB 1060.204(b)","(b)","the methods and significant assumptions applied in determining the fair value of each category of agricultural produce at the point of harvest and each category of biological assets.",null,null,null,null,"Note 18: Biological assets"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".\n.","AASB 1060.204(c)","(c)","a reconciliation of changes in the carrying amount of biological assets between the beginning and the end of the current period. The reconciliation shall include:"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"","(i)","the gain or loss arising from changes in fair value less costs to sell;",null,null,null,"Note 18: Biological assets"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"","(ii)","increases resulting from purchases;",null,null,null,"Note 18: Biological assets"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"","(iii)","decreases resulting from harvest;",null,null,null,"Note 18: Biological assets"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"","(iv)","increases resulting from business combinations;",null,null,null,"Note 18: Biological assets"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".\n.\n.",null,"(v)","net exchange differences arising on the translation of financial statements into a different presentation currency and on the translation of a foreign operation into the presentation currency of the reporting entity; and",null,null,null,null,"Note 18: Biological assets"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"(vi)","other changes.",null,null,null,null,"Note 18: Biological assets"]
[null,null,null,"BIO","BIO_FV",null,null,null,null,null,null,null,".",null,"This reconciliation need not be presented for prior periods.   "]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,null,null,"Disclosures – cost model  "]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".\n.","AASB 1060.205","An entity shall disclose the following with respect to its biological assets measured using the cost model:  ",null,null,null,null,null,"Commentary - Note 18: Biological assets"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".","AASB 1060.205(a)","(a)","a description of each class of its biological assets;"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".","AASB 1060.205(b)","(b)","an explanation of why fair value cannot be measured reliably;"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".","AASB 1060.205(c)","(c)","the depreciation method used;"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".","AASB 1060.205(d)","(d)","the useful lives or the depreciation rates used; and"]
[null,null,null,"BIO","BIO_COST",null,null,null,null,null,null,null,".\n.","AASB 1060.205(e)","(e)","the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exploration for and evaluation of mineral resources"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tailoring questions"]
[]
["TQ",2,null,"AASB6",null,null,null,null,null,null,null,null,".",null,"Does the entity have exploration and evaluation assets?"]
["TQ",3,null,"AASB6","AASB6_RECLASS",null,null,null,null,null,null,null,".\n.",null,"-","Does the entity have any exploration and evaluation assets where the technical feasibility and commercial viability of extracting a mineral resource are demonstrable?"]
[]
[]
[null,null,null,"AASB6",null,null,null,null,null,null,null,null,".\n.","AASB 6.15","An entity shall classify exploration and evaluation assets as tangible or intangible according to the nature of the assets acquired and apply the classification consistently. "]
[null,null,null,"AASB6",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 6.16","Some exploration and evaluation assets are treated as intangible (e.g. drilling rights), whereas others are tangible (e.g. vehicles and drilling rigs). To the extent that a tangible asset is consumed in developing an intangible asset, the amount reflecting that consumption is part of the cost of the intangible asset. However, using a tangible asset to develop an intangible asset does not change a tangible asset into an intangible asset"]
[null,null,null,"AASB6","AASB6_RECLASS",null,null,null,null,null,null,null,".\n.\n.\n.","AASB 6.17","An exploration and evaluation asset shall no longer be classified as such when the technical feasibility and commercial viability of extracting a mineral resource are demonstrable. Exploration and evaluation assets shall be assessed for impairment, and any impairment loss recognised, before reclassification."]
[null,null,"FTA",null,null,null,null,null,null,null,null,null,null,null,"Transition to Australian Accounting Standards - Simplified Disclosures"]
[null,null,"FTA",null,"FTA_EARLY",null,null,null,null,null,null,null,".",null,"Early adoption"]
[null,null,"FTA",null,"FTA_EARLY",null,null,null,null,null,null,null,".\n.","AASB 1060.B1","An entity shall apply [AASB 1060] for annual reporting periods beginning on or after 1 July 2021.  Early application is permitted.  If the entity applies this Standard earlier:"]
[null,null,"FTA",null,"FTA_EARLY",null,null,null,null,null,null,null,".","AASB 1060.B1(a)","(a)","it shall disclose that fact; and"]
[null,null,"FTA",null,"FTA_EARLY",null,null,"FPE",null,null,null,null,".\n.\n.","AASB 1060.B1(b)","(b)","if the entity is a for-profit private sector entity - it may elect to apply the short-term exemptions in AASB 1053 Application of Tiers of Australian Accounting Standards Appendix E, where applicable, or"]
[null,null,"FTA",null,"FTA_EARLY",null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.B1(c)","(c)","if the entity is a not-for-profit entity – notwithstanding paragraph 20 [of AASB 1060], it may elect not to present comparative information in the notes to the financial statements if the entity did not disclose the comparable information in its most recent previous general purpose financial statements."]
[null,null,"FTA",null,null,null,null,null,null,null,null,null,".",null,"General guidance"]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1053.17","Entities adopting Tier 2 reporting requirements for the first time that apply AASB 1 shall comply with the simplified disclosures under AASB 1060 paragraphs 206-213, including for the purposes of paragraphs 18A(a) and 18A(b) of AASB 1053 Application of Tiers of Australian Accounting Standards."]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,"FTA_20A_AASB1_Y",null,null,".","AASB 1053.18C","Entities that are applying AASB 1060 shall provide the disclosures required:"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.",null,"(a)","under AASB 1060 paragraphs 206-213 if they are applying paragraph 18A(a)(i) or 18A(b)(i) of AASB 1053 Application of Tiers of Australian Accounting Standards (i.e. where the entity has applied AASB 1 First-time Adoption of Australian Accounting Standards rather than AASB 108 Accounting Policies, Changes in Estimates and Errors)"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,"FTA_20A_AASB1_Y",null,null,".",null,"(b)","…"]
[null,null,"FTA","FTA_AASB1",null,"FTA_18Aab_AASB1",null,null,null,"FTA_20A_AASB1_Y",null,null,null,null,"instead of the disclosures required under AASB 1 or AASB 108."]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".","AASB 1053.18C","Entities that are applying AASB 1060 shall provide the disclosures required:"]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".",null,"(a)","…"]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.",null,"(b)","under AASB 1060 paragraphs 106-110 [of AASB 1060] if they are applying paragraphs 18A(a)(ii) or 18A(b)(ii) of AASB 1053 (i.e. where the entity has applied AASB 1060 directly using the requirements in AASB 108 Accounting Policies, Changes in Estimates and Errors)"]
[null,null,"FTA",null,null,"FTA_18Aab_AASB1_Y",null,null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,null,null,"instead of the disclosures required under AASB 1 or AASB 108."]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.\n.\n.\n.","AASB 1060.206","The following disclosures are provided where an entity applies the requirements of AASB 1 First-time Adoption of Australian Accounting Standards. If an entity applies the requirements of AASB 108 on first-time adoption, it shall provide the disclosures required by the section of Accounting Policies, Estimates and Errors. AASB 1053 Application of Tiers of Australian Accounting Standards sets out the requirements for which Standard may be applied upon first-time adoption.   ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".",null,"Resumption of the application of Tier 2 reporting requirements"]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".\n.\n.","AASB 1060.207","If an entity is resuming the application of Tier 2 reporting requirements in accordance with AASB 1053 paragraph 19B(e), it shall provide the disclosures required by paragraphs 209(a) and (b), but need not provide the other disclosures set out in this section.  ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".",null,"These requirements are reproduced below:"]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".\n.","AASB 1060.209","An entity that has applied Australian Accounting Standards or IFRSs in a previous period, as described in paragraph 4A of AASB 1, shall disclose:  ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".","AASB 1060.209(a)","(a)","the reason it stopped applying Australian Accounting Standards or IFRSs;  "]
[null,null,"FTA_RESUME",null,null,"FTA_RESUME_RM",null,null,null,null,null,null,".","AASB 1060.209(b)","(b)","the reason it is resuming the application of Australian Accounting Standards or IFRSs."]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.",null,"Explanation of transition to Australian Accounting Standards – Simplified Disclosures   "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.\n.","AASB 1060.208","An entity shall explain how  the  transition  from  its  previous  financial  reporting  framework to Australian Accounting Standards – Simplified Disclosures affected its reported financial position, financial performance and cash flows.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR) &\nCommentary - Note 2: changes in accounting polices and changes in estimates "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.","AASB 1060.209","An entity that has applied Australian Accounting Standards or IFRSs in a previous period, as described in paragraph 4A of AASB 1, shall disclose:  ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".","AASB 1060.209(a)","(a)","the reason it stopped applying Australian Accounting Standards or IFRSs;  "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".","AASB 1060.209(b)","(b)","the reason it is resuming the application of Australian Accounting Standards or IFRSs; and  "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.","AASB 1060.209(c)","(c)","whether it has applied AASB 1 or has applied Australian Accounting Standards – Simplified Disclosures retrospectively in accordance with AASB 108. "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,null,null,"Reconciliations","Reconciliations  "]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".\n.","AASB 1060.210","An entity’s first financial statements prepared using Australian Accounting Standards – Simplified Disclosures shall include:  ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,"FTA","FTA_AASB1",null,null,null,null,null,null,null,null,".","AASB 1060.210(a)","(a)","a description of the nature of each change in accounting policy;  ",null,null,null,null," Note 2: changes in accounting polices and changes in estimates"]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".\n.\n.","AASB 1060.210(b)","(b)","reconciliations of its equity determined in accordance with its previous financial reporting framework to its equity determined in accordance with Australian Accounting Standards – Simplified Disclosures for both of the following dates:  ",null,null,null,null," Note 2: changes in accounting polices and changes in estimates"]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".",null,null,"(i)","the date of transition to Australian Accounting Standards – Simplified Disclosures; and  "]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".\n.\n.",null,null,"(ii)","the end of the latest period presented in the entity’s most recent annual financial statements determined in accordance with its previous financial reporting framework; and  "]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".\n.\n.\n.","AASB 1060.210(c)","(c)","a reconciliation of the profit or loss determined in accordance with its previous financial reporting framework for the latest period in the entity’s most recent annual financial statements to its profit or loss determined in accordance with Australian Accounting Standards – Simplified Disclosures for the same period.  ",null,null,null,null," Note 2: changes in accounting polices and changes in estimates"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E7","An entity that elects to not restate comparative information in its first Australian-Accounting-Standards financial statements (Tier 2) in accordance with paragraph E6 of AASB 1053 Application of Tiers of Australian Accounting Standards need not provide the reconciliations required by AASB 1060 paragraphs 210(b) and (c). The entity shall:",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR) &\nCommentary - Note 2: changes in accounting polices and changes in estimates "]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E7(a)","(a)","present two statements of financial position, two statements of profit or loss and other\ncomprehensive income, two separate statements of profit or loss (if presented), two statements of cash flows and two statements of changes in equity and related notes, as follows:"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.",null,null,"(i)","the statements and related notes as at the end of the first Australian-Accounting-Standards reporting period, compliant with Australian Accounting Standards; and"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.",null,null,"(ii)","the statements and related notes presented in its most recent previous special purpose\nfinancial statements (not necessarily compliant with Australian Accounting Standards);"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E7(b)","(b)","disclose a reconciliation of its equity presented in its most recent previous special purpose financial statements to its equity determined in accordance with Australian Accounting Standards – Simplified Disclosures at the date of transition to Australian Accounting Standards – Simplified Disclosures;"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.\n.\n.","AASB 1053.E7(c)","(c)","disclose a description of the main adjustments that would have been required to make the\ncomparative statement of profit or loss and other comprehensive income and separate statement of profit or loss (if presented) compliant with Australian Accounting Standards. The entity need not quantify those adjustments; and"]
[null,null,"FTA","FTA_AASB1","FTA_EARLY","FTA_18Aab_AASB1","FTA_EARLY_COMP",null,null,"FTA_20A_AASB1_Y",null,null,".\n.","AASB 1053.E7(d)","(d)","prominently label the comparative information that is not compliant with Australian Accounting Standards as such."]
[null,null,"FTA","FTA_AASB1",null,null,"FTA_EARLY_COMP_Y",null,null,null,null,null,".\n.\n.","AASB 1060.211","If an entity becomes aware of errors made under its previous financial reporting framework, the reconciliations required by paragraph 210(b) and (c) shall, to the extent practicable, distinguish the correction of those errors from changes in accounting policies.",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)\n"]
[null,null,"FTA",null,null,"FTA_2022","FPE_PRIV",null,"FTA_18Aab_AASB108","FTA_20A_AASB1_Y",null,null,".\n.\n.\n.\n.\n.","AASB 1053.E3","For periods beginning before 1 July 2022, notwithstanding AASB 1060 paragraph 211 (for entities applying AASB 1 First-time Adoption of Australian Accounting Standards to the period) and AASB 1060 paragraph 110 (for entities applying AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors instead of AASB 1), an entity applying paragraph 18A(a) or (b) need not distinguish the correction of errors and changes in accounting policies if the entity becomes aware of errors made in its most recent previous special purpose financial statements."]
[null,null,"FTA","FTA_NOSTAT_Y",null,null,null,null,null,null,null,null,".\n.","AASB 1060.212","If an entity did not present financial statements for previous periods, it shall disclose that fact in its first financial statements that conform to Australian Accounting Standards – Simplified Disclosures. ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR) &\nCommentary - Note 2: changes in accounting polices and changes in estimates "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.213","In rare circumstances, a not-for-profit public sector entity may experience extreme difficulties in complying with the requirements of certain Australian Accounting Standards due to information deficiencies that have caused the entity to state non-compliance with previous GAAP. In these cases, the conditions specified in paragraph 3 of AASB 1 for the application of AASB 1 are taken to be satisfied provided the entity:   ",null,null,null,null,null,"Commentary - general requirements for the financial statements (Additional disclosure compared to existing RDR)"]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.213(a)","(a)","discloses in its first Australian-Accounting-Standards-Simplified-Disclosures financial statements:   "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.",null,null,"(i)","an explanation of information deficiencies and its strategy for rectifying those deficiencies; and   "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".",null,null,"(ii)","the Australian Accounting Standards that have not been complied with; and   "]
[null,null,null,null,"PUBSECT","PS_DIFF",null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.213(b)","(b)","makes an explicit and unreserved statement of compliance with other Australian Accounting Standards for which there are no information deficiencies."]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".",null,"Reapplication of Tier 2 reporting requirements","Reconciliations  "]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.","AASB 1053.19B","Subject to paragraph 23 of AASB 1053 Application of Tiers of Australian Accounting Standards, an entity that:"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".","AASB 1053.19B","(a)","has applied Tier 2 reporting requirements# in a previous reporting period; but"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.","AASB 1053.19B","(b)","whose most recent previous annual financial statements did not contain an explicit and unreserved statement of compliance with Tier 2 reporting requirements*; and "]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".","AASB 1053.19B","(c)","is resuming the application of Tier 2 reporting requirements;"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".",null,"shall:"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.\n.","AASB 1053.19B","(d)","apply all the relevant requirements of AASB 1, or the AASB 1 option for retrospective application of Australian Accounting Standards in accordance with AASB 108 as if the entity had never stopped applying Tier 2 reporting requirements, if the entity did not apply all applicable recognition and measurement requirements of Australian Accounting Standards; or"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.","AASB 1053.19B","(e)","not apply AASB 1, or the AASB 1 option for retrospective application of Australian Accounting Standards in accordance with AASB 108, if the entity applied all applicable recognition and measurement requirements of Australian Accounting Standards."]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.",null,"# In this context, Tier 2 reporting requirements refers to either Australian Accounting Standards - Reduced Disclosure Requirements or Australian Accounting Standards - Simplified Disclosures, as appropriate."]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.",null,"* Compliance with Tier 2 reporting requirements is a reference to compliance with Australian Accounting Standards - Simplified Disclosures"]
[null,null,"FTA_RESUME",null,null,null,null,null,null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1053.20","Entities described in paragraph 19B(a)-(c) resume the application of Tier 2 reporting requirements effectively using the same approach as an entity would for first transitioning from special purpose financial statements to Tier 2 reporting requirements set out in paragraph 18A. Accordingly, an entity that did not comply with Tier 2 reporting requirements due solely to omitting some disclosures, but otherwise continued to apply all applicable recognition and measurement requirements, is prohibited from applying AASB 1 on returning to Tier 2 requirements. Instead, it continues applying applicable recognition and measurement requirements, whether it had previously initially applied AASB 1 or a predecessor to AASB 108, whichever was applicable at the time. However, if such an entity did not continue to apply all applicable recognition and measurement requirements of Australian Accounting Standards in its most recent previous annual financial statements, that entity is required to apply AASB 1, or the AASB 1 option for retrospective application of Australian Accounting Standards in accordance with AASB 108, on resuming the application of Tier 2 reporting requirements."]
[null,null,"FTA_RESUME","FTA_TIER1",null,null,null,null,null,null,null,null,".","AASB 1053.23","An entity transitioning from Tier 1 to Tier 2 shall not apply AASB 1. "]
[null,null,"FTA_RESUME",null,"FTA_RESUME_RM",null,null,null,null,null,null,null,".","AASB 1053.24","An entity applying paragraph 19B(e) shall disclose:"]
[null,null,"FTA_RESUME",null,"FTA_RESUME_RM",null,null,null,null,null,null,null,".\n.","AASB 1053.24(a)","(a)","the reason it stopped applying Tier 2 reporting requirements; and"]
[null,null,"FTA_RESUME",null,"FTA_RESUME_RM",null,null,null,null,null,null,null,".","AASB 1053.24(b)","(b)","the reason it is resuming the application of Tier 2 reporting requirements."]
[null,null,null,null,null,null,null,"FPE_Y"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,null,null,"Specific disclosures for not-for-profit entities and public sector entities"]
[null,null,null,null,null,null,null,"FPE_Y"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,null,null,"Contributions"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.215","A government department shall disclose liabilities that were assumed during the reporting period by the government or other entity.  "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,null,null,"Restructure of administrative arrangements"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.216","When activities are transferred as a consequence of a restructure of administrative arrangements, a government controlled not-for-profit transferee entity shall disclose the expenses and income attributable to the transferred activities for the reporting period, showing separately those expenses and items of income recognised by the transferor during the reporting period. If disclosure of this information would be impracticable, that fact shall be disclosed, together with an explanation of why this is the case.   "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.217","For each material transfer, the assets and liabilities transferred as a consequence of a restructure of administrative arrangements during the reporting period shall be disclosed by class, and the counterparty transferor/transferee entity shall be identified. With respect to transfers that are individually immaterial, the assets and liabilities transferred shall be disclosed on an aggregate basis.   "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.218","The disclosures required by paragraph 217 will assist users to identify the assets and liabilities recognised or derecognised as a result of a restructure of administrative arrangements separately from other assets and liabilities and to identify the transferor/transferee entity.  "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,null,null,"Administered items"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.219","A government department shall disclose the following in its complete set of financial statements in relation to activities administered by the government department:   "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.219(a)","(a)","administered income, showing separately each major class of income;"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.219(b)","(b)","administered expenses, showing separately each major class of expense;"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.219(c)","(c)","administered assets, showing separately each major class of asset; and"]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.219(d)","(d)","administered liabilities, showing separately each major class of liability."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.220","Details of the broad categories of recipients and the amounts transferred to those recipients shall be disclosed in the government department’s complete set of financial statements.  "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".",null,"Presentation","Reconciliations  "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1050.9","A government department’s operating statement only recognises income and expenses of the government department. Similarly, a government department’s statement of financial position only recognises assets that the government department controls and liabilities that involve a future sacrifice of the government department’s assets."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.10","Items recognised in the statement of financial position include the assets and liabilities of the trusts that the government department controls and from whose activities the government department obtains benefits."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1050.11","The responsibilities of a government department may encompass the levying or collection of taxes, fines and fees, the provision of goods and services at a charge to recipients, and the transfer of funds to eligible beneficiaries. These activities may give rise to income and expenses that are not attributable to the government department. This occurs, for example, where the government department is unable to use for its own purposes the proceeds of user charges, taxes, fines and fees it collects without further authorisation, or where the transfer of funds to eligible beneficiaries does not involve a reduction in the assets recognised in the government department’s statement of financial position. In addition, the government department may manage government assets in the capacity of an agent and may incur liabilities that, for example, while involving a future disbursement from the Consolidated Revenue Fund or other Fund will not involve a sacrifice of the assets that the government department controls as at the end of the reporting period. This administered income and these administered expenses, assets and liabilities are not recognised in the government department’s operating statement or statement of financial position."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1050.12","A government department’s ability to control all, or a portion of, the proceeds of the user charges, fines and fees it levies may be subject to complex arrangements. Consistent with those arrangements, where a government department does not control any of the proceeds of the user charges, fines and fees that it levies, it does not recognise any of the proceeds of those user charges, fines and fees as income. Similarly, where, as a result of automatic appropriations or other authority, a government department controls some but not all of the proceeds of user charges, fines and fees, the department recognises as income only those amounts that it controls."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.13","If taxes, fines, fees and other amounts that are not controlled by a government department were to be recognised as assets or income by the collecting government department, users could incorrectly assume that these amounts were available for the government department’s use."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1050.15","It is unlikely that taxes, for example, income tax, will qualify as income of the agency responsible for their collection, for example, the Australian Taxation Office, or the central agency responsible for management of the Consolidated Revenue Fund, Trust Fund or other  Fund, for example, Treasury. This is because the agency responsible for collecting taxes does not normally control the future economic benefits embodied in tax collections. Similarly, Treasury may be responsible for bank accounts into which tax collections are deposited, but until parliament has ‘appropriated funds’ for Treasury use or authorised the Treasury to make payments, the Treasury will not control those tax revenues."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1050.16","Parliamentary appropriations made to enable the tax collection agency to perform its services are income of that agency. This is because the agency has the authority to deploy the appropriated funds for the achievement of its objectives and, consequently, controls the assets arising from the appropriation."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.17","A government department does not recognise as income and expenses those amounts that the government department is responsible for transferring to eligible beneficiaries, consistent with legislation or other authority, but that the government department does not control. "]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1050.17"," If these amounts were recognised as income on receipt by the government department and as expenses on payment by the government department, users could incorrectly assume that the government department controlled these amounts. Nevertheless, this Standard requires such amounts to be disclosed in the complete set of financial statements because that information may be relevant for understanding the government department’s financial performance, including assessments of accountability. Even though a government department does not control such items, their effective and efficient administration is an important role of the government department."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1050.18","Consistent with a government department’s objectives and with legislation or other authority, amounts appropriated to government departments may include amounts to be transferred to third parties or recoupment of such amounts previously transferred by the government department. Such transfers may encompass payments for unemployment benefits, family allowances, age and invalid pensions, disaster relief, and grants and subsidies made to other governments or to other government or private sector entities."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1050.19","Whether a government department recognises the amounts appropriated for transfer during the reporting period as income, and the amounts transferred during that reporting period as expenses, depends on whether the government department controls the assets to be transferred, and whether the amounts subsequently transferred constitute a reduction in the net assets of the government department."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1050.20","Where amounts are transferred to eligible beneficiaries and the identity of the beneficiaries and the amounts to be transferred to them are determined by reference to legislation or other authority, it is unlikely that the government department controls the funds to be transferred. The government department is merely the agent responsible for the administration of the transfer process. As such, the government department does not benefit from the assets held for transfer, nor does it have the capacity to deny or regulate the access of eligible beneficiaries to the assets. Accordingly, the government department does not recognise assets and income in respect of amounts appropriated for transfer, nor expenses in respect of the amounts subsequently transferred."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.21","Although transfers not controlled by a government department do not qualify for recognition in the financial statements, information about their nature and amount is relevant for understanding the government department’s financial performance."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.","AASB 1050.23","In some cases it may not be clear whether the government department controls amounts to be transferred to eligible beneficiaries. For example, amounts may be appropriated to a government department for subsequent transfer, but the government department can exercise significant discretion in determining the amount or timing of payment, the identity of beneficiaries and the conditions under which the payments are to be made. In such cases, preparers and auditors use their judgement in deciding whether the government department controls the amounts to be transferred."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1050.24","To facilitate the assessment of the costs incurred and the cost recoveries generated as a result of the government department’s activities, administered income, expenses, assets and liabilities are reported on the same basis adopted for the recognition of the elements of the financial statements."]
[null,null,null,"GOVDEPT",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.","AASB 1050.25","The manner in which administered transactions are displayed in the financial statements of a government department will depend on the administrative arrangements adopted by the controlling government, and may therefore vary from jurisdiction to jurisdiction. For example, in some jurisdictions it may be appropriate for administered transactions to be displayed as a separate schedule to the operating statement and/or the statement of financial position. In other jurisdictions, a government department’s accountability for administered transactions may mean that it is appropriate for administered transactions to be displayed with, but clearly distinguishable from, the government department’s operating statement and/or statement of financial position."]
[null,null,null,"AASB1051",null,null,null,"FPE_Y",null,null,null,null,null,null,"Land under roads"]
[null,null,null,"AASB1051",null,null,null,"FPE_Y","AASB2021_6",null,null,null,".\n.\n.","AASB 1060.221","An entity which applies AASB 1051 Land Under Roads shall disclose material accounting policy information for land under roads acquired before the end of the first reporting period ending on or after 31 December 2007, in each reporting period to which AASB 1051 is applied.  "]
[null,null,null,"AASB1051",null,null,null,"FPE_Y","AASB2021_6_Y",null,null,null,".\n.\n.","AASB 1060.221","An entity which applies AASB 1051 Land Under Roads shall disclose its accounting policy for land under roads acquired before the end of the first reporting period ending on or after 31 December 2007, in each reporting period to which AASB 1051 is applied.  "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,null,null,"Budgetary reporting"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222","Where an entity applies AASB 1055 Budgetary Reporting and its budgeted:   "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222(a)","(a)","statement of financial position;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222(b)","(b)","statement of profit or loss and other comprehensive income;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222(c)","(c)","statement of changes in equity; or"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.222(d)","(d)","statement of cash flows; "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"reflecting controlled items is presented to parliament and is separately identified as relating to that entity, the entity shall disclose for the reporting period:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.222(e)","(e)","that original budgeted financial statement presented to parliament, presented and classified on a basis that is consistent with the presentation and classification adopted in the corresponding financial statement prepared in accordance with Australian Accounting Standards; and"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.222(f)","(f)","explanations of major variances between the actual amounts presented in the financial statements and the corresponding original budget amounts."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.223","Where an entity within the General Government Sector (GGS)’s budgeted financial information reflecting major classes of administered income and expenses, or major classes of administered assets and liabilities, is presented to parliament and is separately identified as relating to that entity, the entity shall disclose for the reporting period: "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.223(a)","(a)","that original budgeted financial information presented to parliament, presented and classified on a basis that is consistent with the presentation and classification adopted for the corresponding information about administered items disclosed in accordance with AASB 1050 Administered Items; and"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.223(b)","(b)","explanations of major variances between the actual amounts disclosed in the financial statements in accordance with AASB 1050 and the corresponding original budget amounts."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.224","Comparative budgetary information in respect of the previous period need not be disclosed."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.225","When disclosing budgetary information under paragraphs 222–224, an entity shall comply with the requirements in AASB 1055 Budgetary Reporting."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1055.9","The original budget is the first budget presented to parliament in respect of the reporting period. "]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASN 1055.10","Under AASB 101 Presentation of Financial Statements an entity may present a statement of profit or loss and other comprehensive income as:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"(a)","a single statement of profit or loss and other comprehensive income, with profit or loss and other comprehensive income presented in two sections; or"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"(b)","the profit or loss section in a separate statement of profit or loss, and a separate statement presenting comprehensive income that begins with profit or loss."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.",null,"AASB 1049 Whole of Government and General Government Sector Financial Reporting limits the presentation of the statement of profit or loss and other comprehensive income of a GGS and a whole of government to the format described in (a) above. Accordingly, if a GGS or whole of government budget presented to parliament is in the format described in (b), in accordance with paragraph 6(e) of this Standard, that budgeted information would need to be restated for disclosure purposes to align with the format described in (a)."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","COMMENTARY","The reference to AASB 101 should instead be read as a reference to the equivalent provisions of AASB 1060 (e.g. paragraphs 25(b) and 26)."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1055.11","Any revised budget that is presented to parliament during the reporting period may be disclosed in the financial statements in addition to the original budget and might need to be referred to in explanations of major variances as noted in paragraph 15."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1055.12","Information provided in accordance with paragraph 6 or 7 [of AASB 1055] facilitates users of financial statements (including taxpayers) making and evaluating decisions about the allocation of scarce resources and for assessing the discharge of an entity’s accountability. The budget information is disclosed on the same presentation and classification bases adopted for the corresponding actual information in the financial statements, to facilitate a comparison of actual outcomes against the budget. Accordingly:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1055.12(a)","(a)","in relation to controlled items, to the extent the presentation and classification bases adopted in the budget presented to parliament are not consistent with the corresponding financial statements, the budget presented to parliament is restated for disclosure purposes to align with the presentation and classification bases adopted in the corresponding financial statements. As such, the budget information may be presented in the corresponding financial statements; and"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1055.12(b)","(b)","in relation to administered items of entities within the GGS, to the extent the presentation and classification bases adopted in the budget presented to parliament are not consistent with the corresponding information about administered items disclosed in accordance with AASB 1050, the budget presented to parliament is restated for disclosure purposes to align with the presentation and classification bases adopted for the corresponding information about administered items disclosed in accordance with AASB 1050. As such, the budget information may be disclosed with the corresponding information about administered items, including where the corresponding information about administered items is disclosed with the financial statements."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1055.13","Budgeted financial information reflecting administered income and expenses, or assets and liabilities, presented to parliament that is subject to the requirements of paragraph 7 [of AASB 1055] would, consistent with AASB 1050, at a minimum, contain information about major classes of administered income and expenses, or major classes of administered assets and liabilities. Accordingly, if the budgeted information of an entity within a GGS is presented to parliament only at a more highly summarised level, for example, budgeted aggregate of administered income and expenses, that entity would not be required to report the budgetary information specified in paragraph 7. Similarly, the requirements in paragraph 6 do not apply where parliament only receives information about an entity’s budgeted controlled items at a more highly summarised level than the level of information required by Australian Accounting Standards to be presented in the financial statements."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1055.14","The budgetary reporting requirements in this Standard [AASB 1055] only apply to an entity within the GGS where budgeted information about controlled or administered items is separately identified as relating to that entity within the budgetary information presented to parliament."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"Accordingly, for example, where:"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.",null,"(a)","a consolidated GGS budget presented to parliament incorporates a budget of an entity within the GGS in a way that the individual entity’s budget is not separately identified as relating to that entity; and"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".",null,"(b)","a separate individual budget is not presented to parliament for that entity;"]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"that entity’s budget is not regarded as having been presented to parliament and therefore the entity is not required to report the budgetary information specified in this Standard."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1055.15","The explanations of major variances required to be disclosed by paragraph 6(f) or 7(b) [of AASB 1055] are those relevant to an assessment of the discharge of accountability and to an analysis of performance of an entity, not merely focusing on the numerical differences between original budget and actual amounts. They include high-level explanations of the causes of major variances rather than merely the nature of the variances. Furthermore, if revised budgets are presented to parliament, even when there are no major numerical differences between the original budget and actual amounts, an entity might need to have regard to those revised budgets and include explanations for major numerical differences between them and actual amounts. Such explanations are made when they are relevant for the assessment of the discharge of accountability and to an analysis of the performance of an entity."]
[null,null,null,"AASB1055",null,null,null,"FPE_Y",null,null,null,null,".\n.","COMMENTARY","The references to paragraphs 6(f) and 7(b) should instead be read as a reference to paragraph 223(b) of AASB 1060."]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,null,null,"Income of not-for-profit entities"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.226","The objective of the disclosure requirements is for an entity to disclose sufficient information to enable users of financial statements to understand the effects of volunteer services and other transactions where an entity acquires an asset for consideration that is significantly less than fair value principally to enable the entity to further its objectives on the financial position, financial performance and cash flows of the entity. Paragraphs 227–241 specify requirements relating to this objective.   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.","AASB 1060.227","An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the various requirements. An entity shall aggregate or disaggregate disclosures so that useful information is not obscured by either the inclusion of a large amount of insignificant detail or the aggregation of items that have substantially different characteristics.   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.228","An entity need not disclose information in accordance with paragraphs 226–241 if it has provided the information in accordance with other sections in AASB 1060.   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.229","An entity shall disclose income recognised during the period, disaggregated into categories that reflect how the nature and amount of income (and the resultant cash flows) are affected by economic factors. An entity considers disclosing separately the following categories of income:   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.229(a)","(a)","grants, bequests and donations of cash, other financial assets and goods;"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.229(b)","(b)","recognised volunteer services; and"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.229(c)","(c)","for government departments and other public sector entities, appropriation amounts recognised as income, by class of appropriation."]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,null,null,"Non-contractual income arising from statutory requirements   "]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.230","An entity shall disclose income arising from statutory requirements (such as taxes, rates and fines) recognised during the period, disaggregated into categories that reflect how the nature and amount of income (and the resultant cash flows) are affected by economic factors.   "]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.231","To meet the objective in paragraph 226, an entity shall consider disclosing information about assets and liabilities recognised at the reporting date in accordance with AASB 1058 Income of Not-for-Profit Entities, including the amounts of:   "]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.231(a)","(a)","receivables that are not a financial asset as defined in AASB 132 (e.g. income tax receivable from a taxpayer), and:"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(i)","interest income recognised in relation to such receivables during the period; and"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".",null,"","(ii)","impairment losses recognised in relation to such receivables during the period; and"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.231(b)","(b)","financial liabilities relating to prepaid taxes or rates for which the taxable event has yet to occur, and the future period(s) to which those taxes or rates relate."]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.232","Other information that may be appropriate for an entity to disclose includes, for each class of taxation income that the entity cannot measure reliably during the period in which the taxable event occurs (see paragraphs B28– B31 of AASB 1058): "]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.232(a)","(a)","information about the nature of the tax;"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.232(b)","(b)","the reason(s) why that income cannot be measured reliably; and"]
[null,null,null,"STATINC",null,null,null,"FPE_Y",null,null,null,null,".","AASB 1060.232(c)","(c)","when the uncertainty might be resolved."]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.",null,"Transfers to enable an entity to acquire or construct a recognisable non-financial asset to be controlled by the entity"]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.233","An entity shall disclose the opening and closing balances of financial assets arising from transfers to enable an entity to acquire or construct recognisable non-financial assets to be controlled by the entity and the associated liabilities arising from such transfers, if not otherwise separately presented or disclosed. An entity shall also disclose income recognised in the reporting period arising from the reduction of an associated liability.   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.234","An entity shall disclose information about its obligations under such transfers, including a description of when the entity typically satisfies its obligations (for example, as the asset is constructed, upon completion of construction or when the asset is acquired).  "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.235","An entity shall disclose the judgements, and changes in the judgements, made in applying AASB 1058 that significantly affect the determination of the amount and timing of income arising from transfers to enable an entity to acquire or construct a recognisable non-financial asset to be controlled by the entity. In particular, an entity shall explain the judgements, and changes in the judgements, made in determining the timing of satisfaction of obligations (see paragraphs 236 and 237).   "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.236","For obligations that an entity satisfies over time, an entity shall disclose the methods used to recognise income (for example, a description of the output methods or input methods used and how those methods are applied).  "]
[null,null,null,null,null,null,null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.237","For obligations satisfied at a point in time, an entity shall disclose the significant judgements made in evaluating when it has satisfied its obligations.   "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n,",null,"Compliance with parliamentary appropriations and other related authorities for expenditure  "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.238","Paragraphs 239 to 241 apply only to government departments and other public sector entities that obtain part or all of their spending authority for the period from a parliamentary appropriation. The amounts disclosed in accordance with paragraphs 239–241 include any amounts appropriated in respect of which the entity recognises revenue or other income in accordance with another Australian Accounting Standard.   "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".","AASB 1060.239","An entity shall disclose:   "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.239(a)","(a)","a summary of the recurrent, capital or other major categories of amounts authorised for expenditure (including parliamentary appropriations), disclosing separately:"]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".","AASB 1060.239(i)","","(i)","the original amounts appropriated; and"]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.","AASB 1060.239(ii)","","(ii)","the total of any supplementary amounts appropriated and amounts authorised other than by way of appropriation (e.g. by the Treasurer, other Minister or other legislative authority);"]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".","AASB 1060.239(b)","(b)","the expenditures in respect of each of the items disclosed in (a) above; and"]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.239(c)","(c)","the reasons for any material variances between the amounts appropriated or otherwise authorised and the resulting associated expenditures, and any financial consequences for the entity of unauthorised expenditure."]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1060.240","For the purposes of resource allocation decisions, including assessments of accountability, AASB 1058 requires that users of financial statements of government departments and other public sector entities that obtain part or all of their spending authority for the period from a parliamentary appropriation be provided with information about the amounts appropriated or otherwise authorised for the entity’s use, and whether the entity’s expenditures were as authorised. This information may be based on acquittal processes applied by an entity. When spending limits imposed by parliamentary appropriation or other authorisation have not been complied with, information regarding the amount of, and reasons for, the non-compliance is relevant for assessing the performance of management, the likely consequences of non-compliance, and the ability of the entity to continue to provide services at a similar or different level in the future.   "]
[null,null,null,"GOVDEPT","GD_APPROP","PS_APPROP",null,"FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.","AASB 1060.241","Broad summaries of the major categories of appropriations and associated expenditures, rather than detailed reporting of appropriations for each activity or output, is sufficient for most users of such an entity’s financial statements. Determining the level of detail and the structure of the summarised information is a matter of judgement. To develop effective disclosures, entities also subject to AASB 1055 might consider the variance disclosure requirements in that Standard at the same time.  "]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,"\n",null,"Service concession arrangements: grantors that are public sector entities"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,null,null,"Tailoring questions"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y"]
["TQ",2,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"Is the entity a public sector grantor of a service concession arrangement?"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y"]
[null,null,null,null,"PUBSECT",null,"FPE_PRIV_Y","FPE_Y"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.\n.\n.\n.","AASB 1060.242","The objective of the disclosure requirements is for a public sector grantor to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of assets, liabilities, revenue and cash flows arising from service concession arrangements. To achieve this, an entity shall consider disclosing qualitative and quantitative information about its service concession arrangements, including the following:   "]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".","AASB 1060.242(a)","(a)","a description of the arrangements;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.\n.","AASB 1060.242(b)","(b)","significant terms of the arrangements that may affect the amount, timing and uncertainty of future cash flows (e.g. the period of the arrangement, re-pricing dates and the basis upon which re-pricing or renegotiation is determined);"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".","AASB 1060.242(c)","(c)","the nature and extent (e.g. quantity, time period, or amount, as appropriate) of:"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"","(i)","rights to receive specified services from the operator;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.\n.",null,"","(ii)","the carrying amount of service concession assets as at the end of the reporting period, including separate disclosure for existing assets of the grantor reclassified as service concession assets during the reporting period;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"","(iii)","rights to receive specified assets at the end of an arrangement;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,"","(iv)","renewal and termination options;"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".",null,null,"(v)","other rights and obligations (e.g. major overhaul of service concession assets); and"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.",null,null,"(vi)","obligations to provide the operator with access to service concession assets or other revenue-generating assets; and"]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".","AASB 1060.242(d)","(d)","changes in arrangements occurring during the reporting period."]
[null,null,null,"SERVCON","PUBSECT",null,"FPE_PRIV_Y","FPE_Y",null,null,null,null,".\n.\n.\n.\n.\n.\n.\n.\n.\n.","AASB 1060.243","The disclosures provided by an entity in accordance with paragraph 242 are provided individually for each material service concession arrangement or in aggregate for service concession arrangements involving services of a similar nature, in addition to disclosures required by the sections covering Property, Plant and Equipment and Investment Property at Cost and Intangible Assets other than Goodwill. Service concession assets of a similar nature may form a subset of a class of assets disclosed in accordance with these sections or may be included in more than one class of assets disclosed in accordance with these sections. For example, for the purposes of the section covering Property, Plant and Equipment and Investment Property at Cost, a toll bridge may be included in the same class as other bridges, and for the purposes of paragraph 242 may be included with service concession assets reported in aggregate as toll roads.  "]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"*END*"]

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[null,"Australian Accounting Standards - Simplified Disclosures"]
[null,"Transition flowchart"]
[]
[]
[null,"ABOUT THIS FLOWCHART"]
[]
[null,"The flowchart below (summarised from AASB 1053 Appendix C and Appendix E) outlines the decision making process on transition from special purpose financial statements (SPFS) to Australian Accounting Standards - Simplified Disclosures for a private sector for-profit entity."]
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[null,null,"(1)"," Not all entities that are parents are required to present consolidated financial statements when applying Simplified Disclosures. For example, if the entity is an investment entity that is not permitted to present consolidated financial statements under Simplified Disclosures, whether the entity was previously considered a reporting entity or not does not result in a new requirement to consolidate on Transition to Simplified Disclosures.  Accordingly, such entities continue to measure their subsidiaries at fair value and cannot apply AASB 1.  Similarly, entities are not required to present (but may choose to present) consolidated financial statements where they meet the requirements of paragraphs 4-Aus4.2 of AASB 10 Consolidated Financial Statements, including (among other requirements) that an ultimate or any intermediate parent produces financial statements available for public use that comply with International Financial Reporting Standards, Australian Accounting Standards or Australian Accounting Standards – Simplified Disclosures.  However, an ultimate Australian parent must present consolidated financial statements in all cases, unless it is an investment entity, in which case it must measure all subsidiaries at fair value through profit or loss (AASB 10.Aus4.2). "]
[null,null,"(2)","Only applies to periods beginning before 1 July 2022."]
[null,null,"(3)","AASB 1060 applies to annual reporting period beginning on or after 1 July 2021. The relief available when adopting early would only apply where AASB 1060 is applied to a reporting period beginning before 1 July 2021. "]
[null,null,"(4)","Relief from restating comparative information on transition from SPFS on early adoption of Simplified Disclosures is only available to a for-profit private sector entity that applies AASB 1 on transition.  Where AASB 108 is being applied, comparative information must be fully restated. "]

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["Data for formulas for Australia specific disclosures - tab to be hidden"]
["Date:","2020-08-10"]
[]
["Drop-down list for Australia specific disclosures"]
["Yes"]
["No"]
["N/A"]
[" "]
[]
[]
[]
["Drop-down list for Australian tailoring questions"]
["Yes"]
["No"]
[" "]