Topics

Topics are categories into which disclosures can be organized.

Retrieve information by topic. (List of all Topics) | (Machine Readable)

Topic NameStandard
1. Administrative Items1060 219
2. Assets Classified as Held for Sale1060 35 r
3. Audit Fees1060 98
4. Basis of Reporting1060 31
5. Biological Assets1060 35 h
6. Borrowing Costs1060 161
7. Budgetary Reporting1060 222
8. Business Combinations and Goodwill1060 142
9. Cash and Cash Equivalents1060 35 a
10. Change in Accounting Policy1060 106
11. Change in Estimate1060 109
12. Contingent Liabilities1060 154
13. ContingentAssets1060 155
14. Contributions1060 215
15. Cost of Sales1060 58 b
16. Deferred Tax Liabilities and Deferred Tax Assets1060 35 n
17. Discontinued Operations1060 52 e(i)
18. Employee Benefits1060 171
19. Equity Attributable to Owners of Parent1060 35 q
20. Events after End of Reporting Period1060 179
21. Expenses1060 58
22. Finance Costs1060 52 b
23. Financial Assets1060 35 c
24. Financial Instrument Policies1060 112
25. Financial Liabilities1060 35 l
26. Foreign Currency Translation1060 179
27. Government Grants1060 160
28. Hyperinflation1060 179
29. Impairment of Reversal of Impairment1060 52 e(ii)
30. ImputationCredits1060 100
31. Income of Not-for-profit Entities1060 226
32. Income Tax1060 176
33. Intangible Assets1060 35 g
34. Interest and Dividends1060 82
35. Inventories1060 35 d
36. Investment Property1060 35 f
37. Investments in Associates1060 35 i
38. Investments in Joint Ventures1060 35 j
39. Land Under Roads1060 221
40. Leases1060 144
41. Liabilities and Assets for Current Tax1060 35 m
42. Liabilities Classified as Held for Sale1060 35 s
43. Measurement Basis1060 95 a
44. Nature of Operations1060 32
45. Non-cash Transactions1060 86
46. Non-contractual Income Arising from Statutory Requirements1060 230
47. Non-controlling Interests1060 35 p
48. Other Comprehensive Income1060 52 g
49. Other Financial Accounts1060 36
50. Other Miscellaneous Assets1060 36
51. Other Miscellaneous Liabilities1060 36
52. Prior Period Errors1060 110
53. Profit (Loss)1060 52 f
54. Profit (Loss) of Investments Using Equity Method1060 52 c
55. Property, Plant and Equipment1060 35 e
56. Provisions1060 35 o
57. Related Party Transactions1060 189
58. Restructuring of Administrative Arrangements1060 216
59. Revenue1060 52 a
60. Service Concession Arrangements1060 242
61. Share-based Payments1060 164
62. Statement of Cash Flows1060 25 d
63. Statement of Changes in Equity1060 25 c
64. Statement of Financial Position1060 25 a
65. Statement of Income and Retained Earnings1060 26
66. Statement of Other Comprehensive Income1060 25 b(ii)
67. Statement of Profit or Loss1060 25 b(ii)
68. Statement of Profit or Loss and Other Comprehensive Income1060 25 b(i)
69. Tax Expense1060 52 d
70. Trade and Other Payables1060 35 k
71. Trade and Other Receivables1060 35 b
72. Transactions in Foreign Currency1060 79
73. Translation to Australian Accounting Standards1060 206

Face statements= Basis Of Financial Statement Presentation= Broad Transactional Categories= Financial Statement Accounts= Industry Specific= SignificantAccounting Policies=

Last updated: 10/20/2022 11:11:47 AM