42AASB 18 issued in June 2024 amended paragraphs 8 and 25. An entity shall apply those amendments when it applies AASB 18.

42 AASB 18 issued in June 2024 amended paragraphs 8 and 25. An entity shall apply those amendments when it applies AASB 18.

AASB 132 Financial Instruments: Presentation (August 2015)

...

Treasury shares (see also paragraph AG36)

...
34 The amount of treasury shares held is either presented disclosed separately either in the statement of financial position or the statement of changes in equity or disclosed in the notes, in accordance with AASB 18 Presentation and Disclosure in Financial StatementsAASB 101 Presentation of Financial Statements. An entity provides disclosure in accordance with AASB 124 Related Party Disclosures if the entity reacquires its own equity instruments from related parties.

Interest, dividends, losses and gains (see also paragraph AG37)

...
39 The amount of transaction costs accounted for as a deduction from equity in the period is presented in the statement of changes in equity or disclosed in the notes separately in accordance with AASB 18AASB 101.
40 Dividends classified as an expense may be presented in the statement(s) of profit or loss and other comprehensive income or disclosed in the notes either with interest on other liabilities or as a separate item. In addition to the requirements of this Standard, presentation and disclosure of interest and dividends is subject to the requirements of AASB 18 AASB 101 and AASB 7. In some circumstances, because of the differences between interest and dividends with respect to matters such as tax deductibility, an entity may determine that it will present interest expenses separately from dividend expenses in the statement(s) of profit or loss and other comprehensive incomeit is desirable to disclose them separately in the statement(s) of profit or loss and other comprehensive income. Disclosures of the tax effects are made in accordance with AASB 112.
41 Gains and losses related to changes in the carrying amount of a financial liability are recognised as income or expense in profit or loss even when they relate to an instrument that includes a right to the residual interest in the assets of the entity in exchange for cash or another financial asset (see paragraph 18(b)). Under AASB 18 AASB 101 the entity presents any gain or loss arising from remeasurement of such an instrument separately in the statement of comprehensive income if such presentation is necessary to provide a useful structured summary of the entity’s income and expenseswhen it is relevant in explaining the entity’s performance.
...

...
97U AASB 18 issued in June 2024 amended paragraphs 34, 39–41, 96A, 96C and AG29. An entity shall apply those amendments when it applies AASB 18.
...