What does 14-15 require?

Management must judge whether the entity can keep operating, looking at all available information covering at least the twelve months after the reporting date; the entity is treated as continuing unless management intends to wind it up or cease trading, or has no realistic alternative. Where that assessment reveals material uncertainties that cast significant doubt on continuation, the notes disclose them. Where the statements are not prepared on a going concern basis, the entity states that fact, the basis actually used and why going concern status was rejected.

AASB 1060 General Purpose Financial Statements...

Other controls in Presentation and the primary statements: fair presentation, compliance statement, going concern, the position, performance, equity and cash flow statements, notes, audit fees and imputation credits (paragraphs 8 to 103) – AASB 1060 General Purpose Financial Statements Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities

16-19 Reporting frequency and consistency: present a complete set at least annually, explain any period longer or shorter than a year, keep presentation and classification stable, and reclassify comparatives (or explain why that is impracticable)
20-24 Comparatives, materiality, aggregation and offsetting: give prior-period comparatives for every amount and for relevant narrative, present each material class separately, omit immaterial specific disclosures, and never offset unless a Standard requires or permits it
25-33 The complete set and its identification: position statement, a single or two-statement performance presentation (or an income and retained earnings statement where allowed), changes in equity, cash flows and notes, two of each with equal prominence, clearly identified with entity name, group or single entity, period, currency and rounding, plus domicile, legal form and nature of operations
35-43 Position statement content: the minimum line items, extra items and subtotals where relevant, a current and non-current split (or liquidity order where more relevant) using the twelve-month and operating-cycle tests, and the settlement-in-own-equity rule for classifying liabilities
44-47A Position statement and note detail: subclassifications of line items, share capital and reserve information (or the equivalent for entities without share capital), held-for-sale descriptions, and the covenant-risk disclosure for loans classified as non-current
49-58 Performance presentation: choose the single-statement or two-statement approach (a change is an AASB 108 policy change), show the minimum line items including OCI grouped by whether it will be reclassified, allocate profit and total comprehensive income between owners and non-controlling interests, add subtotals where relevant, never label items extraordinary, and analyse expenses by nature or by function
60-63 Changes in equity and the income and retained earnings statement: reconcile each component of equity showing profit or loss, OCI, owner transactions and retrospective adjustments; or, where the simplified statement is permitted, show opening and closing retained earnings with dividends and restatements
64-78 Cash flow statement structure: classify cash flows as operating, investing or financing, treat qualifying short-term investments and repayable-on-demand overdrafts as cash equivalents, report operating flows by the direct or indirect method, show gross investing and financing flows and the aggregate for acquisitions and disposals of businesses, and net only the permitted customer, quick-turnover and financial institution flows

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