Document ID: chunk:federal_register_of_legislation:F2021L01793:reg:7:p2
Version: federal_register_of_legislation:F2021L01793
Segment Type: reg
Provision Reference: reg 7 (pt 2/2)
Character Range: 13361–15754

disclose the following:

               (a) material accounting policy information about the measurement of the accounting policies adopted in measuring inventories, including the cost formula used;

          …

               [Based on IFRS for SMEs Standard paragraph 13.22]
                …

 Investments in Associates13

          125  An entity shall disclose the following:

               (a)  material accounting policy information its accounting policy for investments in associates;

               …

               [Based on IFRS for SMEs Standard paragraph 14.12]

…

Investments in Joint Ventures14

          129  An entity shall disclose the following:

               (a)  material accounting policy information the accounting policy it uses for recognising its interests in joint ventures;

               …

               [Based on IFRS for SMEs Standard paragraph 15.19]
                …

Government Grants of For-Profit Entities22

          160  A for-profit entity shall disclose the following:

               …

               (d) material accounting policy information the accounting policy adopted for government grants, including the methods of presentation adopted in the financial statements.

               …

Borrowing Costs23

          …

          163  A not-for-profit public sector entity shall disclose material accounting policy information the accounting policy adopted for borrowing costs.

          …

Land under roads41

          221  An entity which applies AASB 1051 Land Under Roads shall disclose material accounting policy information its accounting policy for land under roads acquired before the end of the first reporting period ending on or after 31 December 2007, in each reporting period to which AASB 1051 is applied.

          …

     Appendix A
     Defined terms

     This appendix is an integral part of the Standard.
     The following terms are used in this Standard with the meanings specified. Except to the extent specifically addressed in this Standard, the definitions in other Australian Accounting Standards also apply.
     Presentation of the financial statements
          Accounting policies are defined in paragraph 5 of AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors, and the term is used in this Standard with the same meaning.
          …

Commencement of the legislative instrument