AASB 101 Presentation of Financial Statements
Statement of financial position – AASB 101 Presentation of Financial Statements

AASB 101 Presentation of Financial Statements 79-80A: Disclose the detail behind share capital, reserves and equity interests

What does 79-80A require?

For each class of share capital, the number of shares authorised, issued and fully or partly paid, par value or no-par status, a reconciliation of shares outstanding from the start to the end of the period, the rights and restrictions attaching to the class, treasury-style holdings, and shares reserved under options or sale contracts are all disclosed, together with why each reserve exists and what it is for. A partnership, trust or other business that has no share capital gives the matching detail for every category of equity interest it does have, and any sum moved between financial liabilities and equity following a change in how a puttable instrument is classified is disclosed, with when the move happened and why.

Maintained by Gerard Blokdyk

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