37 paragraphs found in AASB 1039
If the entity provides parent financial information in addition to consolidated financial information, the parent financial information is also subject to the requirements of this …
This Standard applies to annual reporting periods beginning on or after 1 January 2009. [Note: For application dates of paragraphs changed or added by an amending Standard, see Compilation …
This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009 provided that AASB 101 Presentation of Financial Statements (September 2007) and AASB 8 Operating Segments are also applied to the …
When applied or operative, this Standard supersedes AASB 1039 Concise Financial Reports made on 14 April 2005. …
The purpose of this Standard is to specify the minimum content of a concise financial report. …
The requirements of the Corporations Act relating to concise financial reports are based on the view that a concise financial report can provide members with information relevant to evaluating the business, without giving them fully detailed accounting …
The minimum content required by this Standard is intended also to provide sufficient information to permit members to identify if and when they consider it would be useful to obtain more comprehensive and detailed information by requesting a copy of the …
The financial statements and specific disclosures (identified in paragraphs 28 to 32 of this Standard) required in a concise financial report shall be derived from the financial report of the entity. Any other information included in a concise financial …
In order to achieve consistency and comparability with information included in the financial report, this Standard requires the accounting policies relating to recognition and measurement applied in the preparation of a concise financial report to be the …