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

AASB 101 Presentation of Financial Statements 138: Disclose general entity information

What does 138 require?

If not already given in material published alongside the statements, the entity's domicile, legal form, country of incorporation, registered office or main place of business, a description of its nature of operations and principal activities, the name of its ultimate parent, and, for a limited-life entity, that fact, are all disclosed.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • A5 Identification of the undertaking on the document containing the financial statements

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in Notes – AASB 101 Presentation of Financial Statements

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The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.