Document ID: chunk:federal_register_of_legislation:F2022C00493:reg:3:p7
Version: federal_register_of_legislation:F2022C00493
Segment Type: reg
Provision Reference: reg 3 (pt 7/7)
Character Range: 321556–322447

expected to result in an outflow from the entity of resources embodying economic benefits (ie an outflow of cash or other assets of the entity).
[6] In this appendix, monetary amounts are denominated in 'currency units (CU)'.
[7] A 'group' is defined in Appendix A of AASB 10 Consolidated Financial Statements as 'a parent and its subsidiaries' from the perspective of the reporting entity's ultimate parent.
[8] In AASB 2, all references to employees include others providing similar services.
[9] In the remainder of this paragraph, the discussion of vesting conditions excludes market conditions, which are subject to the requirements of paragraph 21 of AASB 2.
[10] Note that the illustrative example is not intended to be a template or model and is therefore not exhaustive. For example, it does not illustrate the disclosure requirements in paragraphs 47(c), 48 and 49 of the Standard.