What does 16-19 require?

A complete set of statements with comparatives is presented at least once a year. If the reporting date changes so that a period is longer or shorter than twelve months, the entity discloses that fact, the reason, and that the comparative amounts (including the notes) are not fully comparable. Presentation and classification carry over between periods unless a significant change in operations or a review shows that another presentation is more appropriate under the AASB 108 policy criteria, or a Standard requires the change. When presentation changes, comparatives are reclassified unless impracticable, with the nature, amount and reason of each reclassification disclosed; where reclassification is impracticable the entity explains why.

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

14-15 Going concern: assess the entity's ability to continue for at least twelve months from the reporting date, disclose material uncertainties, and explain any non-going-concern basis
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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