Document ID: chunk:federal_register_of_legislation:F2025C00209:reg:221:p12
Version: federal_register_of_legislation:F2025C00209
Segment Type: reg
Provision Reference: reg 221 (pt 12/73)
Character Range: 190369–196966

Disclosure of Interests in Other Entities                                  Compliance with this Standard is not required, however, it may be referred to for guidance.  n/a
AASB 13 Fair Value Measurement                                                     Paragraphs 91–99                                                                             none
AASB 15 Revenue from Contracts with Customers                                      Paragraphs 110–129 and B87–B89                                                               Paragraphs 105–109
AASB 16 Leases                                                                     Paragraphs 51–60, 89–92 and B48–B52                                                          Paragraphs 47–50, 88
AASB 101 Presentation of Financial Statements                                      Compliance with this Standard is not required, however it may be referred to for guidance.   n/a
AASB 102 Inventories                                                               Paragraphs 36–39                                                                             none
AASB 107 Statement of Cash Flows                                                   Compliance with this Standard is not required, however it may be referred to for guidance.   n/a
AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors           Paragraphs 28–31, 39–40 and 49                                                               none
AASB 110 Events after the Reporting Period                                         Paragraphs 13, 16 and 17–22                                                                  none
AASB 112 Income Taxes                                                              Paragraphs 79–88D                                                                            Paragraphs 71–78
AASB 116 Property, Plant and Equipment                                             Paragraphs 73–79                                                                             none
AASB 119 Employee Benefits                                                         Paragraphs 25, 33(b), 34(b), 42, 53, 54, 135–152, 158, 171                                   Paragraphs 131–134
AASB 120 Accounting for Government Grants and Disclosure of Government Assistance  Paragraph 39                                                                                 Paragraphs 24–31
AASB 121 The Effects of Changes in Foreign Exchange Rates                          Paragraphs 51–57B                                                                            none
AASB 123 Borrowing Costs                                                           Paragraphs 26 and Aus26.1                                                                    none
AASB 124 Related Party Disclosures                                                 Compliance with this Standard is not required, however it may be referred to for guidance.   n/a
AASB 127 Separate Financial Statements                                             Paragraphs 15–17                                                                             none
AASB 129 Financial Reporting in Hyperinflationary Economies                        Paragraphs 39 and 40                                                                         none
AASB 132 Financial Instruments: Presentation                                                                                                                                    AASB 132 continues to apply
AASB 133 Earnings per Share                                                        Paragraphs 3–73A and Appendix A, unless elect to disclose earnings per share.                n/a
AASB 136 Impairment of Assets                                                      Paragraphs 126–137                                                                           none
AASB 137 Provisions, Contingent Liabilities and Contingent Assets                  Paragraphs 84–92 and last sentence of paragraph 75                                           none
AASB 138 Intangible Assets                                                         Paragraphs 118–128                                                                           none
AASB 140 Investment Property                                                       Paragraphs 74–79                                                                             none
AASB 141 Agriculture                                                               Paragraphs 40–57                                                                             none
AASB 1004 Contributions                                                            Paragraph 43A, 57–59                                                                         none
AASB 1050 Administered Items                                                       Paragraphs 7, 8 and 22                                                                       Paragraphs 9–21, and 23–25
AASB 1051 Land Under Roads                                                         Paragraphs 11 and 12                                                                         none
AASB 1052 Disaggregated Disclosures                                                Paragraphs 15–21                                                                             none
AASB 1054 Australian Additional Disclosures                                        Paragraphs 7–16                                                                              none
AASB 1055 Budgetary Reporting                                                      Paragraphs 6–8                                                                               Paragraphs 9–15
AASB 1058 Income of Not-for-Profit Entities                                        Paragraphs 23–41                                                                             none
AASB 1059 Service Concession Arrangements: Grantors                                Paragraphs 28, 29, B79 and B80                                                               none

     IG2 The table below lists the specific disclosure paragraphs in Interpretations that do not apply to an entity that is applying AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities as well as specific presentation paragraphs or associated guidance paragraphs that still apply to the entity.

AASB Interpretations                                                                                                   Paragraphs superseded by