By Husayn Husayn Shihata, Abd Al-Sattar Abu Ghuddah
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Disclosure Requirements The investor shall disclose in aggregate, for all equity accounted investments in associates, each of the following items: a b investor’s share of retained profits/accumulated losses and other reserves at the beginning and end of the reporting period; The equity accounted amount of an investment in an associate is increased/decreased by the: a c investor’s share of any post acquisition profit/loss in relation to the financial year after adjustments for distributions to preference equityholders, depreciation and amortisation adjustments arising on acquisition, dissimilar accounting policies and certain inter-entity transactions (recognised in the investor’s profit and loss); a schedule setting out the movements in the carrying amount of investments in associates, separately identifying the carrying amount as at the beginning and end of the reporting period, and the amounts of new investments, disposals, share of profit/loss, dividends and other movements; d the financial effect of events or transactions which have occurred after the reporting date of an associate which could materially affect the financial position or operating performance of that associate for the next reporting period; and b dividends received or receivable from the associate; and c investor’s share of the associates’ profit from ordinary activities before income tax, income tax relating to ordinary activities and extraordinary items (net of income tax); investor’s share of post acquisition increments/decrements in the associate’s total reserves in relation to the financial year, to the extent that the amounts of these movements have not been recognised previously in net profit or loss of the associate, or otherwise reflected in the carrying amount of the investment (recognised in the investor’s reserves).
A any such sub-totals are presented before sub-totals required to be presented by AASB 1018; b any such sub-totals are presented less prominently than sub-totals required to be presented by AASB 1018; and c Where revenue from the sale of goods is disclosed in the financial report in accordance with the disclosure requirements of AASB 1004/AAS 15 “Revenue”, the cost of sales relating to the sale of those goods must also be disclosed. This disclosure of cost of sales must be made irrespective of whether expenses are disclosed by way of nature or function in accordance with other requirements of the Standard.
The net cash inflows must be estimated for that group of assets and the recoverable amount test must be applied to the carrying amount of that group of assets. assets within that class of non-current assets which are carried at that recoverable amount less, where applicable, any subsequent accumulated depreciation; and The financial report must, regardless of whether non-current assets have been written down to recoverable amount during the reporting period, disclose whether, the expected net cash flows included in determining the recoverable amounts of non-current assets have been discounted to their present value.
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