Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p141
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
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Character Range: 393320–396189

Example 2 and footnote 2C is added to 'Table 3.8 Statement of comprehensive income (currency units)' of Example 3, which accompany AASB Interpretation 12. New text is underlined.

  2A This statement of comprehensive income does not aim to illustrate the requirements of AASB 18 Presentation and Disclosure in Financial Statements for the structure of the statement of profit or loss.
  2B This statement of comprehensive income does not aim to illustrate the requirements of AASB 18 for the structure of the statement of profit or loss.
  2C This statement of comprehensive income does not aim to illustrate the requirements of AASB 18 for the structure of the statement of profit or loss.

AASB Interpretation 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction (August 2015)
Below the heading 'References', the references to AASB 101 and AASB 108 are amended. Paragraph 10 is amended and paragraph 27D is added. New text is underlined and deleted text is struck through.

References
• AASB 18 Presentation and Disclosure in Financial StatementsAASB 101 Presentation of Financial Statements
• AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors
• AASB 119 Employee Benefits
• AASB 137 Provisions, Contingent Liabilities and Contingent Assets
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Consensus

Availability of a refund or reduction in future contributions
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10 In accordance with AASB 108AASB 101, the entity shall disclose information about the key sources of estimation uncertainty at the end of the reporting period that have a significant risk of causing a material adjustment to the carrying amount of the net asset or liability recognised in the statement of financial position. This might include disclosure of any restrictions on the current realisability of the surplus or disclosure of the basis used to determine the amount of the economic benefit available.
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Effective date
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27D AASB 18 issued in June 2024 amended paragraph 10. An entity shall apply those amendments when it applies AASB 18.

AASB Interpretation 16 Hedges of a Net Investment in a Foreign Operation (August 2015)
Below the heading 'References', the reference to AASB 108 is amended. New text is underlined and deleted text is struck through.

References
• AASB 9 Financial Instruments
• AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors
• AASB 121 The Effects of Changes in Foreign Exchange Rates

AASB Interpretation 17 Distributions of Non‑cash Assets to Owners (August 2015)
Below the heading 'References', the reference to AASB 101 is amended. Paragraphs 1 and 2 are amended and paragraph 21 is added. New text is underlined and deleted text is struck through.

References
• AASB 3 Business Combinations
• AASB 5