Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p31
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 91770–95238

investments in joint ventures (see paragraph 35(j));
           3.                    the fair value of investments in joint ventures accounted for using the equity method for which there are published price quotations; and
           4.                    the aggregate amount of its commitments relating to joint ventures, including its share in the capital commitments that have been incurred jointly with other venturers, as well as its share of the capital commitments of the joint ventures themselves.
          [Based on IFRS for SMEs Standard paragraph 15.19]

      1.                  For joint ventures accounted for in accordance with the equity method, the venturer shall also make the disclosures required by paragraph 127 for equity method investments. [IFRS for SMEs Standard paragraph 15.20]
      2.                  For joint ventures accounted for in accordance with AASB 9, the venturer shall make the disclosures required by paragraphs 113–115. [Based on IFRS for SMEs Standard paragraph 15.21]

Investment Property at Fair Value[15]
      1.                  An entity shall disclose the following for all investment property accounted for at fair value through profit or loss (paragraph 33 of AASB 140 Investment Property):
           1.                    the methods and significant assumptions applied in determining the fair value of investment property;
           2.                    the extent to which the fair value of investment property (as measured or disclosed in the financial statements) is based on a valuation by an independent valuer who holds a recognised and relevant professional qualification and has recent experience in the location and class of the investment property being valued. If there has been no such valuation, that fact shall be disclosed;
           3.                    the existence and amounts of restrictions on the realisability of investment property or the remittance of income and proceeds of disposal;
           4.                    contractual obligations to purchase, construct or develop investment property or for repairs, maintenance or enhancements; and
           5.                    a reconciliation between the carrying amounts of investment property at the beginning and end of the period, showing separately:
                1.                      additions, disclosing separately those additions resulting from acquisitions through business combinations;
                2.                    net gains or losses from fair value adjustments;
                3.                  transfers to and from investment property carried at cost less accumulated depreciation and impairment (see paragraph 57 of AASB 140);
                4.                  transfers to and from inventories and owner-occupied property; and
                5.                    other changes.
          This reconciliation need not be presented for prior periods. [IFRS for SMEs Standard paragraph 16.10]

      1.                  1n accordance with the section covering Leases, the owner of an investment property provides lessors' disclosures about leases into which it has entered. A lessee that holds a right-of-use asset that is an investment property provides lessees' disclosures as required by that section for any leases into which it has entered. [Based on IFRS for SMEs Standard paragraph 16.11]

Property, Plant and Equipment and Investment Property at Cost[16]
      1.                  An