37 paragraphs found in AASB 1039
This Standard prescribes the minimum information to be disclosed in a concise financial report but does not prescribe the format in which that information is presented. The format for the presentation of information in a concise financial report is …
The consistency required by paragraph 12 means that information voluntarily included in the concise financial report is determined in accordance with the treatment adopted in the financial report. When the information in the financial report was …
The nature and estimated magnitude of particular items are disclosed if it is likely that the concise financial report would be misleading without such …
The content of a concise financial report specified in this Standard constitutes the minimum level of disclosure. Where there are particular features of the operations and activities of the entity that are significant, the entity may need to provide …
A concise financial report shall include the following financial statements: (a) a statement of profit or loss and other comprehensive income for the annual reporting period; (b) a statement of financial position as at the end of the annual reporting …
In accordance with paragraph 10A of AASB 101 Presentation of Financial Statements , an entity may present all items of income and expense recognised in a period in a single statement of profit or loss and other comprehensive income or present the profit …
Each financial statement shall be presented as it is in the financial report, in accordance with other Accounting Standards, except for the omission of cross-references to notes to the financial statements in the financial …
All the notes to the financial statements required by other Accounting Standards are not required in the concise financial report. For example, this Standard does not require an entity that uses the direct method in the statement of cash flows to provide …
It is recommended that the financial statements in the concise financial report be cross-referenced, where appropriate, to disclosures included in the concise financial …
When the entity is a parent and only the consolidated financial statements are presented, the lack of financial statements for the parent would not be regarded as contravening paragraph 21 …