37 paragraphs found in AASB 1039
The following items shall be disclosed: (a) the presentation currency used; (b) in respect of each event occurring after the reporting date that does not relate to conditions existing at the reporting date, the information required by paragraph 21 of AASB …
The concise financial report for the period when an entity first adopts Australian Accounting Standards shall provide directions as to the location in the financial report of the reconciliations and other disclosures required by paragraphs 39 and 40 of …
The first page of the concise financial report shall prominently display advice to the effect that: (a) the concise financial report is an extract from the financial report; (b) the financial statements and specific disclosures included in the concise …
Any requirements relating to comparative information in other Accounting Standards that have been adopted in the preparation of the financial report are applicable in this …
When disclosure is not required with respect to the current reporting period for an item in paragraphs 28 to 32 of this Standard but was required in the preceding reporting period, it is still necessary to disclose the comparative …
In this Standard, technical terms have the same meaning as in the relevant Accounting Standards applied in the preparation of the financial report for the current reporting …
The terms ‘concise report’, ‘concise financial report’, ‘financial report’, ‘listed company’ and ‘members’ have the meanings as given or used in Chapter 2M of the Corporations …
This Standard applies to a concise financial report prepared by an entity in accordance with paragraph 314(2)(a) in Part 2M.3 of the Corporations …
Under the Corporations Act a company, registered scheme or disclosing entity can elect to send to its members for a financial year a concise report, which includes a concise financial report, instead of the financial …
Where an entity is the parent of a group, this Standard applies to the consolidated financial statements of the entity and the notes to those statements, and does not require that parent financial information be …