Document ID: chunk:federal_register_of_legislation:F2024L01472:body:0:p18
Version: federal_register_of_legislation:F2024L01472
Segment Type: other
Provision Reference: 
Character Range: 50604–54988

included in Scope 1 greenhouse gas emissions or Scope 2 greenhouse gas emissions;
                                                  (4) upstream transportation and distribution;
                                                  (5) waste generated in operations;
                                                  (6) business travel;
                                                  (7) employee commuting;
                                                  (8) upstream leased assets;
                                                  (9) downstream transportation and distribution;
                                                  (10) processing of sold products;
                                                  (11) use of sold products;
                                                  (12) end-of-life treatment of sold products;
                                                  (13) downstream leased assets;
                                                  (14) franchises; and
                                                  (15) investments.

Terms defined in other Standards and used in this Standard with the same meaning
business model                                                      An entity's system of transforming inputs through its activities into outputs and outcomes that aims to fulfil the entity's strategic purposes and create value for the entity and hence generate cash flows over the short, medium and long term.
disclosure topic                                                    [Deleted by the AASB]
general purpose financial reports                                   Reports that provide financial information about a reporting entity that is useful to primary users in making decisions relating to providing resources to the entity. Those decisions involve decisions about:
                                                                    (a) buying, selling or holding equity and debt instruments;
                                                                    (b) providing or selling loans and other forms of credit; or
                                                                    (c) exercising rights to vote on, or otherwise influence, the entity's management's actions that affect the use of the entity's economic resources.
                                                                    General purpose financial reports include—but are not restricted to—an entity's general purpose financial statements and sustainability-related financial disclosures.
impracticable                                                       Applying a requirement is impracticable when an entity cannot apply it after making every reasonable effort to do so.
primary users of general purpose financial reports (primary users)  Existing and potential investors, lenders and other creditors.
value chain                                                         The full range of interactions, resources and relationships related to a reporting entity's business model and the external environment in which it operates.
                                                                    A value chain encompasses the interactions, resources and relationships an entity uses and depends on to create its products or services from conception to delivery, consumption and end-of-life, including interactions, resources and relationships in the entity's operations, such as human resources; those along its supply, marketing and distribution channels, such as materials and service sourcing, and product and service sale and delivery; and the financing, geographical, geopolitical and regulatory environments in which the entity operates.

          Australian-specific terms

          AusA1 Notwithstanding the general definitions in the above table, in respect of not-for-profit entities the following terms are described in the Framework for the Preparation and Presentation of Financial Statements (as amended to March 2020) and are used in this Standard with the meaning specified in that conceptual framework:

               (a) general purpose financial reports; and

               (b) primary users of general purpose financial reports (primary users, users of general purpose financial reports, users).

Appendix B
Application guidance
This appendix is an integral part of AASB S2 and has the same authority as the other