Document ID: chunk:federal_register_of_legislation:F2022C00529:front:0:p6
Version: federal_register_of_legislation:F2022C00529
Segment Type: other
Provision Reference: 
Character Range: 13574–16447

the period and date of payment; and
(ii) dividends proposed or declared before the financial report was authorised for issue, and the expected date of payment, separately identifying, where relevant, those recognised from those not recognised as a distribution to equity holders during the period; and
(c) where the entity is required to comply with AASB 133 Earnings per Share, the amount of basic earnings per share and diluted earnings per share.
31 The following items shall be disclosed:
(a) the presentation currency used;
(b) in respect of each event occurring after the reporting date that does not relate to conditions existing at the reporting date, the information required by paragraph 21 of AASB 110 Events after the Reporting Period; and
(c) where there is a change in accounting policy or estimates from those used in the preceding reporting period, or a correction of a prior period error, which has a material effect in the current reporting period or is expected to have a material effect in a subsequent reporting period, the information required about such a change or correction by the relevant Accounting Standards that are applicable to the current reporting period.
     32  The concise financial report for the period when an entity first adopts Australian Accounting Standards shall provide directions as to the location in the financial report of the reconciliations and other disclosures required by paragraphs 39 and 40 of AASB 1 First-time Adoption of Australian Accounting Standards.  A summary of this information shall be included in the concise financial report.

Relationship to Financial Report

33 The first page of the concise financial report shall prominently display advice to the effect that:
(a) the concise financial report is an extract from the financial report;
(b) the financial statements and specific disclosures included in the concise financial report have been derived from the financial report;
(c) the concise financial report cannot be expected to provide as full an understanding of the financial performance, financial position and financing and investing activities of the entity as the financial report; and
(d) further financial information can be obtained from the financial report and that the financial report is available, free of charge, on request to the entity.

Comparative Information

34 Any requirements relating to comparative information in other Accounting Standards that have been adopted in the preparation of the financial report are applicable in this Standard.
35 When disclosure is not required with respect to the current reporting period for an item in paragraphs 28 to 32 of this Standard but was required in the preceding reporting period, it is still necessary to disclose the comparative information.

Definitions

36 In this Standard, technical terms have the same meaning as in the