Simplified Disclosures framework webcast has been saved
Simplified Disclosures framework webcast
Understanding the removal of the reporting entity concept and the new Tier 2 'Simplified Disclosures' framework
This special edition webcast:
- Provides a summary of the Simplified Disclosure requirements arising under AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities
- Outlines which entities are required to apply Simplified Disclosures
- Explains the transition process, including a worked example of AASB 1's 'short-cut consolidation' method.
Published : April 2022