Amendments to AASB 1054Amendments to AASB 1054

Amendments to AASB 1054

5 Paragraphs 2, 9C and 9D are added as follows:

2 The following table identifies the disclosure requirements that, in accordance with this Standard, apply to each type of entity to which this Standard applies:

<table cellspacing="0" cellpadding="0" style="margin-left:64.6pt; border:0.75pt solid #000000; border-collapse:collapse"><thead><tr><td style="width:137.9pt; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span style="font-weight:bold">Type of entity to which the paragraph is applicable</span></p></td><td style="width:165.5pt; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span style="font-weight:bold">Subject of paragraphs</span></p></td><td style="width:52.65pt; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span style="font-weight:bold">Paragraph numbers</span></p></td></tr></thead><tbody><tr><td colspan="3" style="width:377.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; page-break-after:avoid"><span style="font-weight:bold; font-style:italic">Entities preparing general purpose financial statements</span></p></td></tr><tr style="height:23.85pt"><td rowspan="7" style="width:137.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>For-profit entities and not-for-profit entities, whether in the private sector or the public sector</span></p></td><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Compliance with Australian Accounting Standards</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>7</span></p></td></tr><tr style="height:8.5pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Reporting framework</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>8</span></p></td></tr><tr style="height:8.35pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>General purpose or special purpose financial statements</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>9</span></p></td></tr><tr style="height:8.35pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Audit fees</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>10, 11</span></p></td></tr><tr style="height:8.35pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Imputation credits</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>12-15</span></p></td></tr><tr style="height:8.5pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Operating cash flow reconciliation</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>16</span></p></td></tr><tr style="height:8.5pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>IFRS Standard not yet issued in Australia</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>17</span></p></td></tr><tr><td colspan="3" style="width:377.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; page-break-after:avoid"><span style="font-weight:bold; font-style:italic">Entities preparing special purpose financial statements</span></p></td></tr><tr style="height:11pt"><td rowspan="3" style="width:137.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>For-profit private sector entities required only by their constituting document or another document (created before 1</span><span> </span><span>July 2021 and not amended on or after that date) to prepare financial statements that comply with Australian Accounting Standards</span></p></td><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Reporting framework</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>8</span></p></td></tr><tr style="height:21.15pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>General purpose or special purpose financial statements</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>9</span></p></td></tr><tr style="height:21.05pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Information about special purpose financial statements</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>9C, 9D</span></p></td></tr><tr style="height:6.15pt"><td rowspan="8" style="width:137.9pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Not-for-profit private sector entities required to comply with this Standard</span></p></td><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Compliance with Australian Accounting Standards</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>7</span></p></td></tr><tr style="height:5.95pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Reporting framework</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>8</span></p></td></tr><tr style="height:29.45pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>General purpose or special purpose financial statements</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>9</span></p></td></tr><tr style="height:29.4pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Information about special purpose financial statements</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>9A, 9B</span></p></td></tr><tr style="height:5.95pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Audit fees</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>10, 11</span></p></td></tr><tr style="height:5.95pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Imputation credits</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>12-15</span></p></td></tr><tr style="height:5.95pt"><td style="width:165.5pt; border:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>Operating cash flow reconciliation</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>16</span></p></td></tr><tr style="height:5.95pt"><td style="width:165.5pt; border-top:0.75pt solid #000000; border-right:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt; text-align:left"><span>IFRS Standard not yet issued in Australia</span></p></td><td style="width:52.65pt; border-top:0.75pt solid #000000; border-left:0.75pt solid #000000; padding-right:5.03pt; padding-left:5.03pt; vertical-align:top"><p style="margin-top:5pt"><span>17</span></p></td></tr></tbody></table>