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The rules that apply to you, by entity group
AASB 2026-4 does not treat every reporter the same. The paragraph set changes with the entity group, the reporting tier, the cash flow method and the policy elections. This page is the readable map; the free check is the computed one.
First, the tier test
The instrument is relevant to entities preparing Tier 1 general purpose financial statements. The Basis for Conclusions says so in terms. A Tier 2 reporter applying AASB 1060, or an entity preparing special purpose statements, is outside this instrument. The AASB has a separate project on AASB 18 for Tier 2, and this product does not answer it.
Second, the entity group
A higher education provider is a body approved under Division 16 of the Higher Education Support Act 2003. That definition matters because a public sector provider is excluded from the three public sector reliefs, so it applies more of AASB 18, not less.
Superannuation entity applying AASB 1056
16 register entries are filed under this group. The free check returns the subset that applies after the method and election facts are answered.
- AASB 18 paragraph Aus11.1: Use a defined label with a different meaning only on a faithful basis
- AASB 18 paragraph Aus23.1: Present every relevant AASB 1056 line item in the primary statements
- AASB 18 paragraph Aus47.1: Do not force the AASB 18 categories onto a superannuation statement
- AASB 18 paragraph Aus78.1: Classify superannuation expenses under AASB 1056, not AASB 18
- AASB 18 paragraph AusB8.1: Keep the AASB 1056 line items against the B8 guidance
- AASB 18 paragraph AusC1.1: Fix the first period: annual periods beginning on or after 1 January 2028
- AASB 107 paragraph Aus6.1: Interest and dividends received may be operating cash flows
- AASB 107 paragraph Aus20.1: Start the indirect method at the profit or loss total when there is no operating subtotal
- AASB 107 paragraph Aus34D.1: Interest paid, interest received and dividends received may be operating
- AASB 1039 paragraph 21: Align the concise report reconciliation wording
- AASB 1054 paragraph 16: Reconcile net operating cash flow to the right profit figure
- AASB 1056 paragraph 10A: Do not present AASB 18 category subtotals in a superannuation income statement
- AASB 1056 paragraph 12A: Treat the statement of changes in member benefits as a primary statement
- AASB 2026-2 paragraph 31: Restore the Australian defined terms subheading
- AASB 2026-4 paragraph 26: The commencement ladder has three dates
- AASB 2026-4 paragraphs 1 to 3: Confirm the instrument applies to the entity and the period
Not-for-profit private sector entity
10 register entries are filed under this group. The free check returns the subset that applies after the method and election facts are answered.
- AASB 18 paragraph Aus9.1: Read the user tests through a not-for-profit lens
- AASB 18 paragraph AusB5.1: Name the not-for-profit users in the application guidance
- AASB 18 paragraph AusB80.1: Test expense line items against the entity operations or principal activities
- AASB 18 paragraph AusC1.1: Fix the first period: annual periods beginning on or after 1 January 2028
- AASB 107 paragraph Aus20.2: Reconcile operating cash flows to net cost of services where that measure is highlighted
- AASB 1039 paragraph 21: Align the concise report reconciliation wording
- AASB 1054 paragraph 16: Reconcile net operating cash flow to the right profit figure
- AASB 2026-2 paragraph 31: Restore the Australian defined terms subheading
- AASB 2026-4 paragraph 26: The commencement ladder has three dates
- AASB 2026-4 paragraphs 1 to 3: Confirm the instrument applies to the entity and the period
Not-for-profit public sector entity, not a higher education provider
17 register entries are filed under this group. The free check returns the subset that applies after the method and election facts are answered.
- AASB 18 paragraph Aus9.1: Read the user tests through a not-for-profit lens
- AASB 18 paragraph Aus11.1: Use a defined label with a different meaning only on a faithful basis
- AASB 18 paragraph Aus47.2: Decide whether to use the public sector category relief
- AASB 18 paragraph Aus78.2: Choose nature or function for public sector expenses, and say so
- AASB 18 paragraph Aus123.1: Decide whether management-defined performance measures are in scope
- AASB 18 paragraph AusB5.1: Name the not-for-profit users in the application guidance
- AASB 18 paragraph AusB80.1: Test expense line items against the entity operations or principal activities
- AASB 18 paragraph AusC1.1: Fix the first period: annual periods beginning on or after 1 January 2028
- AASB 107 paragraph Aus6.1: Interest and dividends received may be operating cash flows
- AASB 107 paragraph Aus20.1: Start the indirect method at the profit or loss total when there is no operating subtotal
- AASB 107 paragraph Aus20.2: Reconcile operating cash flows to net cost of services where that measure is highlighted
- AASB 107 paragraph Aus34D.1: Interest paid, interest received and dividends received may be operating
- AASB 1039 paragraph 21: Align the concise report reconciliation wording
- AASB 1054 paragraph 16: Reconcile net operating cash flow to the right profit figure
- AASB 2026-2 paragraph 31: Restore the Australian defined terms subheading
- AASB 2026-4 paragraph 26: The commencement ladder has three dates
- AASB 2026-4 paragraphs 1 to 3: Confirm the instrument applies to the entity and the period
Not-for-profit public sector higher education provider
10 register entries are filed under this group. The free check returns the subset that applies after the method and election facts are answered.
- AASB 18 paragraph Aus9.1: Read the user tests through a not-for-profit lens
- AASB 18 paragraph AusB5.1: Name the not-for-profit users in the application guidance
- AASB 18 paragraph AusB80.1: Test expense line items against the entity operations or principal activities
- AASB 18 paragraph AusC1.1: Fix the first period: annual periods beginning on or after 1 January 2028
- AASB 107 paragraph Aus20.2: Reconcile operating cash flows to net cost of services where that measure is highlighted
- AASB 1039 paragraph 21: Align the concise report reconciliation wording
- AASB 1054 paragraph 16: Reconcile net operating cash flow to the right profit figure
- AASB 2026-2 paragraph 31: Restore the Australian defined terms subheading
- AASB 2026-4 paragraph 26: The commencement ladder has three dates
- AASB 2026-4 paragraphs 1 to 3: Confirm the instrument applies to the entity and the period
Government applying AASB 1049 (whole of government or general government sector)
9 register entries are filed under this group. The free check returns the subset that applies after the method and election facts are answered.
- AASB 18 paragraph Aus23.2: A government presents every relevant AASB 1049 line item
- AASB 18 paragraph AusB8.2: Keep the AASB 1049 line items against the B8 guidance
- AASB 18 paragraph AusC1.1: Fix the first period: annual periods beginning on or after 1 January 2028
- AASB 1049 paragraph 14(f): Classify dividends and interest in the government cash flow statement
- AASB 1049 paragraph 14(g): Use the current grant income terminology
- AASB 1049 paragraph 31(a)(ii): Use the current fair value terminology in the other economic flows example
- AASB 2026-2 paragraph 31: Restore the Australian defined terms subheading
- AASB 2026-4 paragraph 26: The commencement ladder has three dates
- AASB 2026-4 paragraphs 1 to 3: Confirm the instrument applies to the entity and the period
For-profit entity other than a superannuation entity applying AASB 1056
5 register entries are filed under this group. The free check returns the subset that applies after the method and election facts are answered.
- AASB 1039 paragraph 21: Align the concise report reconciliation wording
- AASB 1054 paragraph 16: Reconcile net operating cash flow to the right profit figure
- AASB 2026-2 paragraph 31: Restore the Australian defined terms subheading
- AASB 2026-4 paragraph 26: The commencement ladder has three dates
- AASB 2026-4 paragraphs 1 to 3: Confirm the instrument applies to the entity and the period
Third, the elections
Three elections change the paragraph set for a not-for-profit public sector entity that is not a higher education provider: the paragraph Aus47.2 category relief, the paragraph Aus78.2 expense basis relief and the paragraph Aus123.1 performance measures relief. A superannuation entity and a public sector entity may also use a defined label with a different meaning under paragraph Aus11.1, on a faithful representation basis. None of these is automatic. An entity that has not decided gets a conditional answer from the check.
Fourth, the cash flow facts
The indirect method start point and the direct method reconciliation are different duties. The method decides which one binds you. Where the direct method is used and net cost of services is highlighted, the paragraph Aus20.2 reconciliation is added.
Four markets
This instrument is Australian. The buyer's own jurisdiction is Australia, and the register is built from the Australian standards. The other three markets are named with the held framework that applies to a group reporting or audited there, so a group team can see where the Australian answer stops.
Australia
Held and used: AASB 2026-4 (F2026L01162), AASB 18 (37 controls), AASB 107 (27 controls), AASB 1039, AASB 1049, AASB 1054, AASB 1056 and AASB 2026-2. For a superannuation fund, APRA SPS 220 Risk Management is also held and named for the risk management overlay; it does not change the accounting answer.
United States
Held and named for a group with a US reporting or audit obligation: the NAIC Annual Financial Reporting Model Regulation (Model Audit Rule, MDL-205) and PCAOB AS 2201 Audit of Internal Control Over Financial Reporting. Neither states the AASB requirements and neither changes the Australian answer. US GAAP presentation requirements, including ASC 230, are not held and are not stated.
European Union
Held and named for a group with an EU reporting obligation: the EU Accounting Directive (Directive 2013/34/EU). It does not state the AASB requirements and does not change the Australian answer. IFRS 18 and IAS 7 as endorsed in the EU are named for context only and are not stated here.
United Kingdom
No UK financial reporting framework is held. UK-adopted IFRS and FRS 102 are named only and their requirements are not stated. A UK group with an Australian subsidiary uses this register only for the Australian entity.
Where a market's regime is not held, this page names it and does not state its requirements. That is deliberate: a named obligation is not a quoted one.