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Financial Sector (Collection of Data) (reporting standard) determination No. 28 of 2009 - GRS 450.0_G (2009) - Interest in Controlled Entities, Associates and Joint Ventures
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Turn the raw legal text into a practical explanation grounded in Financial Sector (Collection of Data) (reporting standard) determination No. 28 of 2009 - GRS 450.0_G (2009) - Interest in Controlled Entities, Associates and Joint Ventures.
Report the net tangible assets of the associate or joint venture. Net tangible assets are to be determined in accordance with International Financial Reporting Standards (IFRS). Any other recognised accounting framework (e.g. US GAAP) may be used only when approved by APRA. Net tangible assets are to be reported at 100 per cent of the value rather than the group’s share of ownership.