5 paragraphs found in AASB 1054
… The following terms are used in this Standard with the meanings specified. …
… ; and (d) in accounting for employee benefits, the long-term provision for long service leave is not recognised, or …
… or equity account any entities as Charity B Inc did not determine whether its interests in other entities give rise to … to identify subsidiaries, associates or joint ventures to determine its financial reporting requirements. Charity B Inc … XYZ Ltd, a not-for-profit entity that is not a charity, determined that it does not have any subsidiaries, associates …
In disclosing the information required by paragraphs 9C(d)-(f) of this Standard, entities are not expected to provide quantitative information, or reconciliations, where accounting policies do not comply with all the recognition and measurement …