Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p30
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 88567–92084

no longer expected to occur;
           3.                    the amount of the change in fair value of the hedging instrument that was recognised in other comprehensive income during the period;
           4.                    the amount that was reclassified to profit or loss for the period; and
           5.                    the amount of any excess of the cumulative change in fair value of the hedging instrument over the cumulative change in the fair value of the expected cash flows that was recognised in profit or loss for the period.
          [Based on IFRS for SMEs Standard paragraph 12.29]

Inventories[12]
      1.                  An entity shall disclose the following:
           1.                    material accounting policy information about the measurement of inventories, including the cost formula used;
           2.                    the total carrying amount of inventories and the carrying amount in classifications appropriate to the entity;
           3.                    the amount of inventories recognised as an expense during the period;
           4.                    impairment losses recognised or reversed in profit or loss in accordance with AASB 102 Inventories; and
           5.                    the total carrying amount of inventories pledged as security for liabilities.
          [Based on IFRS for SMEs Standard paragraph 13.22]

      1.                  Not-for-profit entities shall disclose the basis on which any loss of service potential of inventories held for distribution is assessed, or the bases when more than one basis is used, in addition to the information required by paragraph 123.

Investments in Associates[13]
      1.                  An entity shall disclose the following:
           1.                    material accounting policy information for investments in associates;
           2.                    the carrying amount of investments in associates (see paragraph 35(i)); and
           3.                    the fair value of investments in associates accounted for using the equity method for which there are published price quotations.
          [Based on IFRS for SMEs Standard paragraph 14.12]

      1.                  For investments in associates accounted for by the cost model, an investor shall disclose the amount of dividends and other distributions recognised as income. [IFRS for SMEs Standard paragraph 14.13]
      2.                  For investments in associates accounted for by the equity method, an investor shall disclose separately its share of the profit or loss of such associates and its share of any discontinued operations of such associates. [IFRS for SMEs Standard paragraph 14.14]
      3.                  For investments in associates accounted for in accordance with AASB 9, an investor shall make the disclosures required by paragraphs 113–115. [Based on IFRS for SMEs Standard paragraph 14.15]

Investments in Joint Ventures[14]
      1.                  An entity shall disclose the following:
           1.                    material accounting policy information for recognising its interests in joint ventures;
           2.                    the carrying amount of 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