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Segmented Reporting & Related Party Disclosures

This lecture material examines the regulatory frameworks governing segment reporting, geographical disclosures, and related party transactions. It details the management approach and specific numerical tests under AASB 8 used to identify reportable business units, while also highlighting the importance of disclosing global revenue and asset locations. The documents further define related parties as entities or individuals with significant influence, mandating transparency regarding their financial interactions and executive compensation. Finally, the text explores Section 300A of the Corporations Act, specifically the "two-strikes" rule that empowers shareholders to challenge a company’s remuneration report. These guidelines collectively aim to provide stakeholders with a comprehensive view of an organisation’s operational risks and internal governance.