Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p140
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 390549–393576

CU2,733 (CU82,000 ÷ 30). The next year's increase in the liability finance cost for the unwinding of the discount will be CU415 (CU8,300 × 5 per cent).
IE5 If the change in the liability had resulted from a change in the discount rate, instead of a change in the estimated cash flows, the accounting for the change would have been the same but the next year's increase in the liability for the unwinding of the discount finance cost would have reflected the new discount rate.

AASB Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (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 9Financial Instruments
• AASB 10 Consolidated Financial Statements
• AASB 11 Joint Arrangements
• AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors
• AASB128 Investments in Associates and Joint Ventures
• AASB 137 Provisions, Contingent Liabilities and Contingent Assets

AASB Interpretation 6 Liabilities arising from Participating in a Specific Market—Waste Electrical and Electronic Equipment (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 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors
• AASB 137 Provisions, Contingent Liabilities and Contingent Assets

AASB Interpretation 12 Service Concession Arrangements (August 2015)
Below the heading 'References', the reference to AASB 108 is amended. New text is underlined and deleted text is struck through.

References
• Framework for the Preparation and Presentation of Financial Statements1
• AASB 1 First‑time Adoption of Australian Accounting Standards
• AASB 7 Financial Instruments: Disclosures
• AASB 9 Financial Instruments
• AASB 15 Revenue from Contracts with Customers
• AASB 16 Leases
• AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors
• AASB 116 Property, Plant and Equipment
• AASB 120 Accounting for Government Grants and Disclosure of Government Assistance
• AASB 123 Borrowing Costs
• AASB 132 Financial Instruments: Presentation
• AASB 136 Impairment of Assets
• AASB 137 Provisions, Contingent Liabilities and Contingent Assets
• AASB 138 Intangible Assets
• Interpretation 129 Service Concession Arrangements: Disclosures

Footnote 2A is added to 'Table 1.5 Statement of comprehensive income (currency units)' of Example 1, footnote 2B is added to 'Table 2.5 Statement of comprehensive income (currency units)' of 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