Combining current and non-current notes

To combine current and non-current notes:

  • Click the Report options cog
  • Search for Combine notes by class
  • Select: 
    • Yes - Without total or;
    • Yes - With total

 

Click here to see which notes will combine. There is no option to 'pick and choose' pairings.

 

 

Allowance for expected credit losses

Placement:

Allowance for expected credit losses can be included in either 'Current assets - trade and other receivables' or Financial instruments notes.

 

Ageing of receivables:

The default is months overdue, but this can be days or weeks overdue as most appropriate to the receivables.

 

Calculation:

To change the expected credit loss to be a calculated or manual number:

  • Click the Report options cog
  • Search for Expected credit loss - calculated
  • Switch to Yes or No
  • It is also possible to click the settings icons to the right of the table

 

 

Finance leases - lessors

For Simplified Disclosures and IFRS for SMEs basis of preparation, the default tables and text blocks shown in the Trade and other receivables note and Investment properties notes show lessor commitments relating to operating leases. The following options are available for disclosing finance lease lessor commitments:

 

  • Edit the default operating leases tables and text blocks as required for the finance lease disclosures (assuming they will not be used for operating leases disclosures)
  • Insert custom tables and text blocks to enter the required finance lease disclosures

 

Refer to the relevant sections for of the Accounting Standards for details of the required disclosures.

 

 

Change number of decimal places

To change the number of decimal places for issue price:

  • Click the Report options cog
  • Search for Receivables expected credit loss rate
  • Set the value between 0 and 5 decimal places
  • It is also possible to click the settings icons to the right of the table