Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p40
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 120481–123901

at the end of the period.
          [IFRS for SMEs Standard paragraph 26.18]

      1.                  For equity-settled share-based payment arrangements, an entity shall disclose information about how it measured the fair value of goods or services received or the value of the equity instruments granted. If a valuation methodology was used, the entity shall disclose the method and its reason for choosing it. [IFRS for SMEs Standard paragraph 26.19]
      2.                  For cash-settled share-based payment arrangements, an entity shall disclose information about how the liability was measured. [IFRS for SMEs Standard paragraph 26.20]
      3.                  For share-based payment arrangements that were modified during the period, an entity shall disclose an explanation of those modifications. [IFRS for SMEs Standard paragraph 26.21]
      4.                  An entity shall disclose the following information about the effect of share-based payment transactions on the entity's profit or loss for the period and on its financial position:
           1.                    the total expense recognised in profit or loss for the period; and
           2.                    the total carrying amount at the end of the period for liabilities arising from share-based payment transactions.
          [IFRS for SMEs Standard paragraph 26.23]

Impairment of Assets[25]
      1.                  An entity shall disclose the following for each class of assets indicated in paragraph 170:
           1.                    the amount of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are included; and
           2.                    the amount of reversals of impairment losses recognised in profit or loss during the period and the line item(s) in the statement of comprehensive income (and in the statement of profit or loss, if presented) in which those impairment losses are reversed.

          [IFRS for SMEs Standard paragraph 27.32]

      1.                  An entity shall disclose the information required by paragraph 169 for each of the following classes of asset:
           1.                    property, plant and equipment;
           2.                    investment property accounted for by the cost method;
           3.                    goodwill;
           4.                    intangible assets other than goodwill;
           5.                    investments in associates; and
           6.                     investments in joint ventures.
          [Based on IFRS for SMEs Standard paragraph 27.33]

Employee Benefits[26]

Disclosures about short-term employee benefits
      1.                  This section does not require specific disclosures about short-term employee benefits. [IFRS for SMEs Standard paragraph 28.39]

Disclosures about defined contribution plans
      1.                  An entity shall disclose the amount recognised in profit or loss as an expense for defined contribution plans. If an entity treats a defined benefit multi-employer plan as a defined contribution plan because sufficient information is not available to use defined benefit accounting (see paragraph 34 of AASB 119), it shall disclose the fact that it is a defined benefit plan and the reason why it is being