Document ID: chunk:federal_register_of_legislation:F2025C00209:front:0:p29
Version: federal_register_of_legislation:F2025C00209
Segment Type: other
Provision Reference: 
Character Range: 85613–88854

already received payment from the finance providers; and

               (iii) the range of payment due dates (for example, 30–40 days after the invoice date) for both the financial liabilities disclosed under (i) and comparable trade payables that are not part of a supplier finance arrangement. Comparable trade payables are, for example, trade payables of the entity within the same line of business or jurisdiction as the financial liabilities disclosed under (i). If ranges of payment due dates are wide, an entity shall disclose explanatory information about those ranges or disclose additional ranges (for example, stratified ranges); and

          (c) the type and effect of non-cash changes in the carrying amounts of the financial liabilities disclosed under (b)(i). Examples of non-cash changes include the effect of business combinations, exchange differences or other transactions that do not require the use of cash or cash equivalents (see paragraph 86).

119C In applying paragraphs 119A–119B, an entity is not required to disclose:

           1.                     comparative information for any reporting periods presented before the beginning of the annual reporting period in which the entity first applies those requirements; and

           2.                    the information otherwise required by paragraph 119B(b)(ii)–(iii) as at the beginning of the annual reporting period in which the entity first applies those requirements.

Other Financial Instrument Issues – Hedging Disclosures[11]
      1.                  An entity shall disclose the following separately for each category of risk exposures that it decides to hedge and for which hedge accounting is applied:
           1.                    a description of the hedge;
           2.                    a description of the financial instruments designated as hedging instruments and their fair values at the reporting date; and
           3.                    the nature of the risks being hedged, including a description of the hedged item.
          [Based on IFRS for SMEs Standard paragraph 12.27]

      1.                  For fair value hedges, the entity shall disclose the following:
           1.                    the amount of the change in fair value of the hedging instrument recognised in profit or loss for the period; and
           2.                    the amount of the change in fair value of the hedged item recognised in profit or loss for the period.
          [Based on IFRS for SMEs Standard paragraph 12.28]

      1.                  For cash flow hedges and hedges of a net investment in a foreign operation, an entity shall disclose the following:
           1.                    the periods when the cash flows are expected to occur and when they are expected to affect profit or loss;
           2.                    a description of any forecast transaction for which hedge accounting had previously been used, but which is no longer expected to occur;
           3.                    the amount of the change in fair value of the hedging instrument that was recognised in other comprehensive income during the period;
           4.                    the amount that was reclassified to profit or loss for the