ATTX Taxonomy Development Notes - ASIC
The Australian Extension to IFRS for Annual Reporting requirements for Corporations Law (ASIC) requirements was
constructed by consideration of the relevant sections of the Corporations Act 2001, Regulations and Class Orders,
being:
- Section 299 Annual Directors' Report - General Information
- Section 299A Annual Directors' Report - Additional General Requirements for Listed Public Companies
- Section 300 Annual Directors' Report - General Information
- Section 300A Annual Directors' Report - Specific Information to be Provided by Listed Companies
- Chapter 2M Financial Reports and Audit - 2M.3 Annual Financial Reports and Directors' Reports
- Section 295 Contents of Annual Financial Report
- Chapter 2M Financial Reports and Audit - 2M.3 Annual Financial Reports and Directors' Reports
- Schedule 5B Annual Financial Reports - Listed Companies
- Section 295A Declaration in relation to listed entity’s financial statements by chief executive officer and chief financial officer
Where the sections required disclosure of information, the concept to be disclosed was searched for within the IFRS Taxonomy
and the additional elements identified in the review of AASB requirements.
Click here to view the assessment of each
requirement.
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