What does D26-D30 require?

An entity whose functional currency is or was that of a hyperinflationary economy decides whether, before the transition date, that currency met both tests of severe hyperinflation: no reliable general price index for all entities with transactions in it, and no exchangeability with a relatively stable foreign currency. Severe hyperinflation ends on the normalisation date, when one of those features ceases or there is a change of functional currency. Where the transition date is on or after the normalisation date, all assets and liabilities held before that date may be measured at fair value at the transition date as deemed cost; if the normalisation date falls inside a comparative period, that period may be shorter than twelve months provided a complete set of statements is presented for it. This applies to returning adopters as well.

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
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

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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