INFO 284

Public companies to include a consolidated entity disclosure statement in their annual financial report

This is Information Sheet 284. It provides guidance for preparers of financial reports to ensure that consolidated entity disclosure statements (CEDS) comply with the requirements of the Corporations Act 2001 (Corporations Act) and are consistent with the policy intent of the legislation.

Source: https://www.asic.gov.au/regulatory-resources/financial-reporting-and-audit/preparers-of-financial-reports/public-companies-to-include-a-consolidated-entity-disclosure-statement-in-their-annual-financial-report/. Rules Mate indexes + summarises; always verify against the regulator's live publication.