Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p39
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 117118–120761

IFRS for SMEs Standard paragraph 23.30]

Disclosures relating to performance obligations satisfied over time
      1.                  For performance obligations that an entity satisfies over time, an entity shall disclose the methods used to recognise revenue (for example, a description of the output methods or input methods used and how those methods are applied). [Based on IFRS for SMEs Standard paragraph 23.31]
      2.                  An entity shall disclose the closing balances of contract assets and contract liabilities from contracts with customers, if not otherwise separately presented or disclosed. [Based on IFRS for SMEs Standard paragraph 23.32]

Government Grants of For-Profit Entities[22]
      1.                  A for-profit entity shall disclose the following:
           1.                    the nature and amounts of government grants recognised in the financial statements;
           2.                    unfulfilled conditions and other contingencies attaching to government grants that have been recognised in income;
           3.                    an indication of other forms of government assistance as defined in AASB 120 Accounting for Government Grants and Disclosure of Government Assistance from which the entity has directly benefited; and
           4.                    material accounting policy information for government grants, including the methods of presentation adopted in the financial statements.
          [Based on IFRS for SMEs Standard paragraph 24.6]

Borrowing Costs[23]
      1.                  Paragraph 52(b) requires disclosure of finance costs. Paragraph 119(b) requires disclosure of total interest expense (using the effective interest method) for financial liabilities that are not measured at fair value through profit or loss. [IFRS for SMEs Standard paragraph 25.3]
      2.                  An entity shall disclose the amount of borrowing costs capitalised during the period.
      3.                  A not-for-profit public sector entity shall disclose material accounting policy information for borrowing costs.

Share-based Payment[24]
      1.                  An entity shall disclose the following information about the nature and extent of share-based payment arrangements that existed during the period:
           1.                    a description of each type of share-based payment arrangement that existed at any time during the period, including the general terms and conditions of each arrangement, such as vesting requirements, the maximum term of options granted, and the method of settlement (for example, whether in cash or equity). An entity with substantially similar types of share-based payment arrangements may aggregate this information; and
           2.                    the number and weighted average exercise prices of share options for each of the following groups of options:
                1.                      outstanding at the beginning of the period;
                2.                    granted during the period;
                3.                  forfeited during the period;
                4.                  exercised during the period;
                5.                    expired during the period;
                6.                  outstanding at the end of the period; and
                7.                 exercisable at the end of the period.
          [IFRS for SMEs Standard paragraph 26.18]

      1.                  For equity-settled share-based payment arrangements, an entity shall disclose information about how it measured the fair value of goods or services received or the value of the