Accounting Policies Note 1 reference table
Accountants Enterprise in Australia only
Entities | Format | Print conditions for Accounting Policies Note 1 |
---|---|---|
All Reporting | General Purpose | DB.#EntityDetails.ClientDetails.EntityType=”Reporting” |
All Non-Reporting | Special Purpose | DB.#EntityDetails.ClientDetails.EntityType=”Non Reporting” |
All Reporting | Special Purpose | DB.#EntityDetails.ClientDetails.CoverPageLiabilityLimitationStatement=”Yes” |
All Reporting and Large Non-Reporting | Going Concern | OR(CM.BalanceSheet.Equity>0, LEN(DB.Notes.GoingConcern.Details)>0) |
All Company Reporting, Large Non-Reporting and Association Non-Reporting | Income | OR(CM.IncomeStatement.TaxExpense<>0, LY(CM.IncomeStatement.TaxExpense)<>0) |
All Reporting and Large Non-Reporting | Inventories (Including Land for Sale) | OR(CM.BalanceSheet.Assets.Current.Inventories<>0, LY(CM.BalanceSheet.Assets.Current.Inventories)<>0) |
All Reporting and Large Non-Reporting | Property Plant and Equipment | OR(CM.BalanceSheet.Assets.NonCurrent.PPE<>0, LY(CM.BalanceSheet.Assets.NonCurrent.PPE)<>0) |
All Non-Reporting | PPE Non-Reporting | OR(CM.BalanceSheet.Assets.NonCurrent.PPE<>0, LY(CM.BalanceSheet.Assets.NonCurrent.PPE)<>0) |
All Reporting and Large Non-Reporting | Investment Property | OR(CM.Notes.InvestmentProperty<>0, |
ALL | Leases | OR(RECORDCOUNT(DB.Notes.LeaseCommitments.Associates)>0, CM.Notes.AccountingPolicy.Leases<>0, LY(CM.Notes.AccountingPolicy.Leases)<>0) |
All Reporting and Large Non-Reporting | Financial Instruments | OR(RECORDCOUNT(DB.Notes.FinancialInstruments.FinancialAssets)>0, |
All Company Reporting | Financial Guarantees | AND(DB.#EntityDetails.ClientDetails.Entity=”Company”, OR(CM.Notes.AccountingPolicy.FinancialGuaranteeContracts<>0, |
All Reporting and Large Non-Reporting | Impairment of Assets | None |
All Reporting and Large Non-Reporting | Investments in Associates | AND(DB.#EntityDetails.ClientDetails.EntityType=”Reporting”, |
ALL | Investments | =DB.Notes.Note1.Investments.DiscloseInvestments=”Yes” |
ALL | Intangibles | =OR(CM.BalanceSheet.Assets.NonCurrent.Intangibles<>0, |
ALL | Foreign Currency Transactions and Balances | =AND(DB.Notes.Note1.ForeignCurrency.Show=”Yes”, |
ALL | Trade and Other Receivables | =OR(CM.BalanceSheet.Assets.Current.TradeAndReceivables<>0), |
ALL | Employee Benefits | =OR(CM.Notes.Employee<>0, |
ALL | Provisions | OR(CM.Notes.Provisions<>0, |
All Reporting and Large Non-Reporting | Cash and Cash Equivalents | =OR(CM.BalanceSheet.Assets.Current.CashAndEquivalents<>0, |
All Reporting and Large Non-Reporting | Revenue | OR(CM.Notes.AccountingPolicy.Revenue<>0, |
ALL | Trade and Other Payables | OR(CM.BalanceSheet.Liabilities.Current.TradeandPayables<>0) |
All Reporting and Large Non-Reporting | Borrowing Costs | OR(CM.Notes.Profit.FinanceCosts<>0, |
All Reporting and Company Large Non-Reporting | GST | OR(CM.BalanceSheet.Assets.Current.TradeAndReceivables.GST<>0, |
All Reporting and Company Large Non-Reporting | Comparative Figures | None |
All Reporting and Company Large Non-Reporting | Critical Accounting Estimates and Judgments | OR(RECORDCOUNT(DB.Notes.Note1.KeyAccountingEstimates)>0, |
ALL | Change In Accounting Policy | RECORDCOUNT(DB.Notes.ChangeInAccountingPolicy.ChangeGeneral.ChangedPolicies)>0 |
All Reporting and Company Large Non-Reporting | New Accounting Standards | RECORDCOUNT(DB.Notes.AccountingStandards.AASBStandardsIssued)>0 |
ALL | Additional Policy | RECORDCOUNT(DB.Notes.Note1.AdditionalAccountingPolicy)>0 |
ALL | Events after the Balance Sheet Date | None |