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Register specimen
This is a labelled specimen of the kit format: three units from the real record, with the fields the paid file carries. It is not the full register and it is not a completed workpaper.
Specimen, three of 28 rows
Obligation register, specimenNot the full kit
| Reference | Title | Binding party | Evidence artefact | Date | Owner | Due |
|---|---|---|---|---|---|---|
| AASB 18 paragraph Aus9.1 | Read the user tests through a not-for-profit lens | A not-for-profit entity preparing Tier 1 general purpose financial statements. | A note in the financial statements preparation file recording which user needs were applied and where the Conceptual Framework description was used. | 2027-12-31 | To complete | To complete |
| AASB 18 paragraph Aus11.1 | Use a defined label with a different meaning only on a faithful basis | A superannuation entity that applies AASB 1056. Also a public sector not-for-profit, other than a higher education provider, that has elected the paragraph Aus47.2 relief. | A label register that lists each AASB 18 defined label used, the amount it labels and the reason the label is faithful. | 2027-12-31 | To complete | To complete |
| AASB 18 paragraph Aus23.1 | Present every relevant AASB 1056 line item in the primary statements | A superannuation entity applying AASB 1056. | A line item mapping from AASB 1056 to each primary statement, marked presented, combined or not applicable with the reason. | 2027-12-31 | To complete | To complete |
What the paid file adds
- All 28 units with the requirement and the reason
- Every evidence item, 47 in total
- Owner and due date columns, blank for you to populate
- A plan across the first affected period and its comparative
- PDF, CSV and XLSX in one download
Download the specimen
Specimen PDF and specimen CSV. Both are labelled as specimens and carry the record date.