AASB 1039 Concise Financial Reports 31: Disclose the presentation currency, the AASB 110 information for each non-adjusting event after the reporting date, and the required information for material changes in accounting policies or estimates and corrections of prior period errors

What does 31 require?

The concise report must state the presentation currency; give, for each post-reporting-date event unconnected with conditions at the reporting date, the AASB 110 paragraph 21 information (the nature of the event and an estimate of its financial effect or a statement that one cannot be made); and, where an accounting policy or estimate has changed since the prior period, or a prior period error has been corrected, with a material effect on the current period or an expected material effect on a later one, give the information the applicable Standards require about that change or correction.