Hypothetical assumptions [7] means assumptions made by the responsible party in preparing prospective financial information in the form of a projection about future events and management actions which may not necessarily be expected to take place or that …

Limited assurance engagement means an assurance engagement in which the assurance practitioner reduces the assurance engagement risk to a level that is acceptable in the circumstances of the assurance engagement, but where the risk is greater than for a …

​​​​Management means the person(s) with executive responsibility for the conduct of the operations or individual business units of the entity.  For some entities, in some circumstances, management includes some or all of those charged with governance, for …

Materiality means in relation to information, that if certain information is omitted, misstated, or not disclosed, that information has the potential to affect the economic decisions of users of the document, or the discharge of accountability by …

​​Material inconsistency means information within the document that materially contradicts the financial information that is the subject of the assurance report. …

Misstatement of fact means information that is incorrectly stated or presented in the document.  A material misstatement of fact may undermine the credibility of financial information that is the subject of the assurance report. …

Multiple types of financial information mean financial information that involves more than one type. [12] …

Non‑IFRS financial information [13] is financial information that is presented other than in accordance with all relevant accounting standards. …

Non‑public document means a document in relation to a fundraising or a document containing prospective financial information, which is not a public document.  It is not prepared in accordance with the Corporations Act 2001 …

Pro forma adjustments means adjustments selected by the responsible party in accordance with the stated basis of preparation to make to base financial information [15] (historical or prospective) to: illustrate the impact of a significant event or …