What does D16-D17 require?

A subsidiary (or associate or joint venture) that adopts the Standards after its parent measures its assets and liabilities either at the carrying amounts in the parent's consolidated statements based on the parent's transition date, ignoring consolidation and acquisition adjustments, or at the amounts this Standard would produce at the subsidiary's own transition date; the first option is closed to an investment entity's subsidiary that is measured at fair value. A parent that adopts after its subsidiary, associate or joint venture must use the investee's own carrying amounts under the Standards, adjusted only for consolidation, equity accounting and the acquisition, and the same timing logic applies between a parent's consolidated and separate statements.

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
D14-D15A Investments in subsidiaries, joint ventures and associates in separate statements: measure each at cost, at fair value at the transition date as deemed cost, or at the previous GAAP carrying amount as deemed cost, with the same options under the equity method
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