Which AASB 2026-4 paragraphs bind you, and from which period

Six facts. The check returns the paragraphs that apply to your entity, the first annual period affected, and the evidence an auditor will ask for. It does not guess a missing fact and it does not default to the lighter pathway.

This is a scope and date check, not an audit and not legal advice. It reads the record built from F2026L01162 and the amended standards. The paid kit adds the full register, owner and due date columns, and the PDF, CSV and XLSX files.

1. Entity group Superannuation entity applying AASB 1056 Not-for-profit private sector entity Not-for-profit public sector entity, not a higher education provider Not-for-profit public sector higher education provider Government applying AASB 1049 (whole of government or general government sector) For-profit entity other than a superannuation entity applying AASB 1056

2. Reporting tier Tier 1 general purpose financial statements Tier 2 general purpose statements under AASB 1060 Special purpose financial statements

3. Concise financial report No concise financial report is prepared Yes, a concise financial report is prepared under AASB 1039

4. First day of the reporting period The annual period you are testing, not the year end.

5. Cash flow method Indirect method Direct method

6. Is an operating profit or loss subtotal presented under AASB 18 paragraph 69(a)? Yes No

7. Is the net cost of services highlighted in the statement of comprehensive income or profit or loss? Yes No

8. Policy elections (public sector, not a higher education provider)

Paragraph Aus47.2 category relief

Paragraph Aus78.2 expense basis relief

Paragraph Aus123.1 performance measures relief

9. Defined labels

Is any AASB 18 defined label used with a meaning that differs from the Appendix A definition?

Early application No, apply from the first period required Yes, applying early with AASB 18

Nothing is sent anywhere. The check runs in this page from the record retrieved 2026-10-20.

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Ready

Your scoped answer appears here

Answer the facts and the check returns the paragraphs that bind you, the first annual period affected, and the evidence to keep.

Nothing is sent anywhere. The check runs in this page.

What the check cannot decide

It cannot decide whether your statements are Tier 1 general purpose statements; that is a reporting framework question. It cannot decide your accounting policy elections; it records them and returns a conditional answer until they are made. It cannot tell you whether a particular line item is relevant for AASB 1056; that is the line item mapping your preparer builds. It does not certify compliance and it is not legal advice.

If a fact is missing

The result says scope incomplete and names the missing answer. That is deliberate. The entity group, the tier, the period start and the cash flow method each change which paragraphs bind you, so a default would be a false answer.

Read from the real rules, not invented.

The rules this is built from

Every answer points to the official paragraph behind it, so you can check any line yourself. The register is written from the instrument and the seven standards it amends.

Read from the real rules 28 register entries behind it 7 amended standards cross-checked Check any line yourself

AASB 107 Statement of Cash Flows in the compliance library

Which AASB 2026-4 paragraphs bind you, and from which period

Your scoped answer appears here

Scoped paragraphs

What the check cannot decide

If a fact is missing

The rules this is built from