What does D14-D15A require?

In separate financial statements an investment in a subsidiary, associate or joint venture carried at cost may be carried in the opening position either at cost determined under AASB 127 or at a deemed cost, which is its fair value at the transition date or the carrying amount under its previous GAAP at that date; the choice is made investment by investment. An entity that uses the equity method for such investments in its separate statements has the same three choices.

AASB 1 First-time Adoption of Australian Accounting...

Other controls in Optional exemptions from other Standards (paragraphs 18 and 19, Appendices C, D and E) – AASB 1 First-time Adoption of Australian Accounting Standards

18-19,C1,D1,E Elective exemptions: choose any of the Appendix C, D and E exemptions, document each election and never extend an exemption by analogy to other items
AusD7.1,D8A-D8B Sector reliefs on deemed cost: a not-for-profit lessee may carry below-market leases' right-of-use assets at fair value or a previous valuation; oil and gas assets in development or production may be allocated from previous GAAP cost centres; rate-regulated assets may keep previous GAAP carrying amounts
C1-C3 Past business combinations: keep them unrestated or, if any is restated to AASB 3, restate every later one and apply AASB 10 from the same date; AASB 121 need not be applied retrospectively to pre-transition goodwill and fair value adjustments
C4-C5 Consequences of not restating a past combination: keep its classification, recognise all qualifying assets and liabilities at previous GAAP amounts as deemed cost, exclude non-qualifying items, adjust goodwill only for specified items, test goodwill for impairment at transition and consolidate previously unconsolidated subsidiaries
D12-D13A Cumulative translation differences: may be reset to zero at the transition date, so that later disposal gains exclude pre-transition differences; a subsidiary using the parent's amounts may use the parent's translation differences
D16-D17 Group timing differences: a subsidiary adopting later than its parent may use the parent's consolidated carrying amounts or its own AASB 1 figures; a parent adopting later than a subsidiary, associate or joint venture uses the investee's own compliant amounts
D18 Compound financial instruments: need not separate the liability and equity components where the liability component is no longer outstanding at the transition date
D19-D19C Designate financial instruments at the transition date: any financial liability or financial asset meeting the AASB 9 criteria at fair value through profit or loss, equity instruments at fair value through other comprehensive income, and decide the own credit risk presentation on the facts at that date

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All AASB 1 First-time Adoption of Australian Accounting Standards controls