What does 60-63 require?

The statement of changes in equity reports total comprehensive income for the period split between owners of the parent and non-controlling interests, the effect on each equity component of retrospective application or restatement under AASB 108, and for each component a reconciliation from opening to closing carrying amount separating profit or loss, OCI, and transactions with owners acting as owners (share issues, treasury share dealings, dividends and other distributions, and changes in subsidiary ownership that do not lose control). Where paragraph 26 allows the combined income and retained earnings statement instead, it adds to the performance information the opening retained earnings, dividends declared and paid or payable, restatements for prior period errors and for policy changes, and closing retained earnings.

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
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
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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