Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p169
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 472917–475787

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Paragraph 20
Referred to in paragraph 85 of the Practice Statement
     Interim reports shall include interim financial statements (condensed or complete) for periods as follows:
          (a) statement of financial position as of the end of the current interim period and a comparative statement of financial position as of the end of the immediately preceding financial year.
          (b) statement(s) of financial performance statements of profit or loss and other comprehensive income for the current interim period and cumulatively for the current financial year to date, with comparative statement(s) of financial performance statements of profit or loss and other comprehensive income for the comparable interim periods (current and year‑to‑date) of the immediately preceding financial year. As permitted by AASB 18AASB 101, an interim report may present for each period a statement (or statements) or statements of financial performanceprofit or loss and other comprehensive income.
          (c) statement of changes in equity cumulatively for the current financial year to date, with a comparative statement for the comparable year‑to‑date period of the immediately preceding financial year.
          (d) statement of cash flows cumulatively for the current financial year to date, with a comparative statement for the comparable year‑to‑date period of the immediately preceding financial year.
          …

In paragraph 6, footnote 4 is amended. New text is underlined and deleted text is struck through.

  4 See Appendix A and paragraph B4 of AASB 18paragraph 7 of AASB 101.

In paragraph 8, footnote 8 is amended. New text is underlined and deleted text is struck through.

  8 See paragraph 8 of AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors.

In paragraph 10, footnote 9 is amended. New text is underlined and deleted text is struck through.

  9 See paragraph 6C(c) of AASB 108 and paragraphs 19–20 of AASB 18paragraphs 17(c) and 31 of AASB 101.

In paragraph 28, footnote 22 is amended. New text is underlined and deleted text is struck through.

  22 See paragraph 41 of AASB 18 and paragraph BC73 of the Basis for Conclusions on IFRS 18paragraph 30A of AASB 101 and paragraph BC30F of the Basis for Conclusions on IAS 1.

In paragraph 41, footnote 25 is amended. New text is underlined and deleted text is struck through.

  25 See Appendix A and paragraph B2 of AASB 18paragraph 7 of AASB 101.

In paragraph 43, footnote 26 is amended. New text is underlined and deleted text is struck through.

  26 See paragraph 42 of AASB 18paragraph 29 of AASB 101.

In paragraph 57, footnote 28 is amended. New text is underlined and deleted text is struck through.

  28 See paragraph 41 of AASB 18paragraph 30A of AASB 101.

In paragraph 60, footnote 29 is amended. New