AASB 101 Presentation of Financial Statements
Notes – AASB 101 Presentation of Financial Statements

AASB 101 Presentation of Financial Statements 134-136A: Disclose capital management

What does 134-136A require?

The entity discloses enough for users to judge how it looks after capital, why it does so that way and what it is working toward, including qualitative detail on what counts as capital in its own hands, any externally imposed capital requirement and whether that requirement shapes how capital gets managed, and what follows from failing to meet such a requirement; where capital answers to several distinct requirements at once and rolling the disclosure into one would not actually help users or would obscure the picture, separate information is given for each requirement instead. Puttable financial instruments classified as equity carry their own added disclosures (summary quantitative data, redemption policy, and the expected cash effect of redemption).

Maintained by Gerard Blokdyk

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