Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p90
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 241150–244036

the statement of profit or loss and other comprehensive income or in the notes.
B14 For each earnings per share amount presented in accordance with AASB 133, an entity applying this Standard shall present additional basic and diluted earnings per share amounts that are calculated in the same way, except that those amounts shall exclude the net movement in the regulatory deferral account balances. Consistent with the requirement in paragraph 73 of AASB 133, Notwithstanding the requirements in paragraph 73C(c) of AASB 133, an entity shall present the earnings per share required by paragraph 26 of this Standard with equal prominence to the earnings per share required by AASB 133 for all periods presented.
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Appendix C
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C2 AASB 18 issued in June 2024 amended paragraphs 19, B13 and B14 and the subheading before paragraph 9. An entity shall apply those amendments when it applies AASB 18.

AASB 15 Revenue from Contracts with Customers (December 2014)
Paragraph 43 is amended and paragraph C1D is added. New text is underlined and deleted text is struck through.

Recognition
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Satisfaction of performance obligations
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Measuring progress towards complete satisfaction of a performance obligation
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Methods for measuring progress
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43 As circumstances change over time, an entity shall update its measure of progress to reflect any changes in the outcome of the performance obligation. Such changes to an entity's measure of progress shall be accounted for as a change in accounting estimate in accordance with AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors.
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Appendix C
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Effective date
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C1D AASB 18 Presentation and Disclosure in Financial Statements issued in June 2024 amended paragraphs 43 and C3. An entity shall apply those amendments when it applies AASB 18.

A footnote is added to 'AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors,' in paragraph C3(a). New text is underlined.

  1 When it issued AASB 18 Presentation and Disclosure in Financial Statements in June 2024, the AASB changed the title of AASB 108 to Basis of Preparation of Financial Statements.

AASB 16 Leases (February 2016)
Paragraph 49 is amended and paragraph C1E is added. New text is underlined and deleted text is struck through.

Lessee
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Presentation
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49 In the statement of profit or loss and other comprehensive income, a lessee shall present interest expense on the lease liability separately from the depreciation charge for the right-of-use asset. Paragraph 61 of AASB 18 Presentation and Disclosure in Financial Statements requires an entity to classify in the financing category of the statement of profit or loss interest Interest