Document ID: chunk:federal_register_of_legislation:F2018L00592:body:0:p3
Version: federal_register_of_legislation:F2018L00592
Segment Type: other
Provision Reference: 
Character Range: 5524–8744

liabilities:
       e)             the date acquired;
       f)               a description; and
       g)             the name of the entity (including a reporting unit of the organisation or that of another organisation) from which it was acquired.

Statement of comprehensive income

Revenue
13.          Total amounts for the following items of revenue must be disclosed either in the notes to the financial statements or on the face of the statement of comprehensive income, in accordance with Australian Accounting Standards:
       a)             membership subscriptions (i.e. fees in respect of membership of the organisation);
       b)             where the reporting unit receives capitation fees (or equivalent terminology referred to in the organisations rules e.g. sustentation fees) or any other revenue amount from another reporting unit:
           1. the description of each item of revenue;
           2. the amount from each reporting unit; and
           3. the name of each such reporting unit;
       Note: when a disclosure under this item overlaps with the requirements of AASB 124 Related Party Disclosures this information only needs to be included once in the Notes to the financial statements.
       c)              where compulsory levies or voluntary contributions (including whip arounds) are raised from the members for the furtherance of a particular purpose:
           1. a brief description of the purpose of each such levy or appeal; and
           2. the amount;
       d)             donations or grants (other than voluntary contributions referred to in subparagraph c)); and
       e)             any revenue derived from undertaking recovery of wages activity.

Expense
14.          Total amounts for the following items of expenditure must be disclosed either in the notes to the financial statements or on the face of the statement of comprehensive income, in accordance with Australian Accounting Standards:
       a)             amount paid to employers for making payroll deductions of membership subscriptions;
       b)             where the reporting unit has paid a capitation fee (or equivalent terminology referred to in the organisations rules e.g. sustentation fees) or any other expense to another reporting unit:
           1. the description of each item of expenditure;
           2. the amount paid to each reporting unit; and
           3. the name of each such reporting unit;
       Note: when a disclosure under this item overlaps with the requirements of AASB 124 Related Party Disclosures this information only needs to be included once in the Notes to the financial statements.
       c)              where fees/periodic subscriptions are paid in respect of its affiliation to any political party, any federation, congress, council or group of organisations, or any international body having an interest in industrial matters:
           1. the amount paid to each entity; and
           2. the name of each entity to which monies were paid;
       d)             where compulsory levies have been imposed on the reporting unit by another reporting unit or other entity, for each such levy:
           1. a brief description of purpose;
           2.