37 paragraphs found in AASB 1039
The financial statements of entities other than listed companies shall be accompanied by discussion and analysis to assist the understanding of …
Listed companies are not required by this Standard to provide discussion and analysis in the concise financial report because, unlike other entities, they are required by section 299A of the Corporations Act to provide an operational and financial report …
The information reported in the financial statements will be enhanced by a discussion and analysis of the principal factors affecting the financial performance, financial position and financing and investing activities of the entity. The extent of the …
In most situations, the content of the discussion and analysis would cover at least the following areas: (a) in relation to the statement of profit or loss and other comprehensive income: (i) trends in revenues; (ii) the effects of significant economic or …
When the entity has prepared its financial report on the basis that the entity is not a going concern, or where the going concern basis has become inappropriate after the reporting date, this fact shall be …
The following information shall be disclosed for each reportable segment identified in the financial report in accordance with AASB 8 Operating Segments : (a) revenues from sales to external customers and revenues from transactions with other operating …
The following items for the period shall be disclosed even if the amounts are zero: (a) the amount of revenue recognised in accordance with AASB 15 Revenue from Contracts with Customers ; (b) the amount of dividends, in aggregate and per share, in respect …