Document ID: chunk:federal_register_of_legislation:F2025C00209:reg:221:p70
Version: federal_register_of_legislation:F2025C00209
Segment Type: reg
Provision Reference: reg 221 (pt 70/73)
Character Range: 357275–360676

context, the term encompasses Australian Accounting Standards – Simplified Disclosures, which some entities are permitted to apply in accordance with AASB 1053 Application of Tiers of Australian Accounting Standards in preparing general purpose financial statements.
[2] Corresponding AASB Standard: AASB 101 Presentation of Financial Statements.
[3] Corresponding AASB Standard: AASB 101 Presentation of Financial Statements.
[4] Corresponding AASB Standard: AASB 101 Presentation of Financial Statements.
[5] Corresponding AASB Standard: AASB 101 Presentation of Financial Statements.
[6] Corresponding AASB Standard: AASB 107 Statement of Cash Flows.
[7] Corresponding AASB Standard: AASB 101 Presentation of Financial Statements.
[8] Corresponding AASB Standards:
 AASB 10 Consolidated Financial Statements;
 AASB 12 Disclosure of Interests in Other Entities; and
 AASB 127 Separate Financial Statements.
[9] Corresponding AASB Standard: AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors.
[10] Corresponding AASB Standards:
 AASB 7 Financial Instruments: Disclosures;
 AASB 9 Financial Instruments; and
 AASB 139 Financial Instruments: Recognition and Measurement.
[11] Corresponding AASB Standards:
 AASB 7 Financial Instruments: Disclosures;
 AASB 9 Financial Instruments; and
 AASB 139 Financial Instruments: Recognition and Measurement.
[12] Corresponding AASB Standard: AASB 102 Inventories.
[13] Corresponding AASB Standards:
 AASB 12 Disclosure of Interests in Other Entities; and
 AASB 128 Investments in Associates and Joint Ventures.
[14] Corresponding AASB Standards:
 AASB 11 Joint Arrangements;
 AASB 128 Investments in Associates and Joint Ventures; and
 AASB 12 Disclosure of Interests in Other Entities.
[15] Corresponding AASB Standard: AASB 140 Investment Property.
[16] Corresponding AASB Standards:
 AASB 116 Property, Plant and Equipment: and
 AASB 140 Investment Property.
[17] Corresponding AASB Standard: AASB 138 Intangible Assets.
[18] Corresponding AASB Standard: AASB 3 Business Combinations.
[19] Corresponding AASB Standard: AASB 16 Leases.
[20] Corresponding AASB Standard: AASB 137 Provisions, Contingent Liabilities and Contingent Assets.
[21] Corresponding AASB Standard: AASB 15 Revenue from Contracts with Customers.
[22] Corresponding AASB Standard: AASB 120 Accounting for Government Grants and Disclosure of Government Assistance.
[23] Corresponding AASB Standard: AASB 123 Borrowing Costs.
[24] Corresponding AASB Standard: AASB 2 Share-based Payment.
[25] Corresponding AASB Standards:
 AASB 102 Inventories;
 AASB 116 Property, Plant, and Equipment;
 AASB 136 Impairment of Assets; and
 AASB 138 Intangible Assets.
[26]  Corresponding AASB Standard: AASB 119 Employee Benefits.
[27] Corresponding AASB Standard: AASB 112 Income Taxes.
[27A]  'Pillar Two legislation' refers to tax law enacted or substantively enacted to implement the Pillar Two model rules published by the Organisation for Economic Co-operation and Development (OECD), including tax law that implements qualified domestic minimum top-up taxes described in those rules.  Income taxes arising from Pillar Two legislation are hereafter referred to as 'Pillar Two income taxes'.
[28] Corresponding AASB Standard: AASB 121 The Effects of Changes in Foreign Exchange Rates.
[29]  Corresponding AASB Standard: AASB 129 Financial Reporting in Hyperinflationary Economies.