AASB 1054 Australian Additional Disclosures
Audit fees, imputation credits, operating cash flow reconciliation and IFRS not yet issued (paragraphs 10 to 17) – AASB 1054 Australian Additional Disclosures

AASB 1054 Australian Additional Disclosures 15: Where investor classes have different entitlements to imputation credits, disclose the nature of each class's entitlement

What does 15 require?

When the entity has several classes of investors whose rights to imputation credits differ, and the difference matters to understanding those credits, the notes must describe the nature of the entitlement attaching to each class.

Maintained by Gerard Blokdyk

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