The 2010 AASB IFRS Presentation changes re-introduced the Statement of Financial Position as a replacement for the Balance Sheet for all reporting entities and large non-reporting companies.
The Statement of Financial Position is mandatory for all reporting entities and large non-reporting companies and is generated using the Balance Sheet formats. See Balance sheet.
Producing financial reports
Directors and partners
Changing default columns on reports
Cover page and contents page
Building blocks of a report
Auditor’s independence declaration
Statement of comprehensive income
Statement of financial position
Statement of changes in equity
Statement of cash flows
Statement of significant accounting policies
Notes to the financial statements
First time adoption of AIFRS
Audit report or compilation report
Large proprietary companies
Small proprietary companies
Trusts or unit trusts
Partnerships and sole traders
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