# Primary references and source roles

Accessed: 25 October 2026. All Cedar entities, positions, group membership and receipts are synthetic. The algorithm does not determine control, authenticate source receipts or certify complete consolidated financial statements.

Supports: the exact paragraph/version roles below. Limitations: this package implements a narrow supplied-position worksheet; account metadata and scope decisions remain trusted host inputs.

| Primary source | Version / paragraph | Role and limit |
|---|---|---|
| [AASB 10 current 2026 compilation, official government HTML](https://www.legislation.gov.au/F2015L01617/2025-12-31/2025-12-31/text/original/epub/OEBPS/document_1/document_1.html) | Compilation no. 7, 31 December 2025, prepared 24 February 2026; annual periods beginning 1 January 2026 before 1 January 2027; comparison with IFRS 10; B86(a)–(c),B87,B92–B93 | First-party paragraph evidence for intragroup elimination and aligned policies/reporting dates. The selected worksheet covers reciprocal receivable/payable and charge income/expense positions, not all consolidation procedures. Australian-specific provisions are not used. |
| [IFRS Foundation Annual Improvements Volume 11 notice](https://www.ifrs.org/news-and-events/news/2024/07/iasb-issues-annual-improvements-ifrs-accounting-standards/) and [AASB2024-3 issuer amendment](https://www.aasb.gov.au/admin/file/content105/c9/AASB2024-3_09-24.pdf) | IFRS issuance July 2024, effective annual periods beginning 1 January 2026; IFRS 10-equivalent B74 amendment | Current amendment check relates to de facto agent/control assessment. Membership is supplied rather than inferred by this algorithm. |
| [IFRIC March 2026 Update, published April 2026 addendum](https://www.ifrs.org/news-and-events/updates/ifric/2026/ifric-update-march-2026/) | Intragroup monetary-liability/asset FX-difference fact pattern and IAS 21¶45 discussion | Current primary interaction evidence: eliminating reciprocal balances does not erase applicable currency-fluctuation effects. IFRS18 classification categories are outside this worksheet profile. |
| [AASB121 issuer adoption of IAS 21](https://standards.aasb.gov.au/aasb-121-oct-2023) |2025–2026 compilation, paragraph45 and related32–33 | Corroborates the exception boundary; this same-functional USD worksheet does not translate foreign operations, estimate FX or apply net-investment accounting. |

IFRS Foundation issued-standard PDF links redirected to subscription access. The current official government issuer compilation was read directly at B86(c),B87 and B92–B93; its comparison section identifies IFRS 10 incorporation. The detailed production register records access/version decisions. No full copyrighted standard is reproduced.

Author choices: strict trusted receipt and dedicated-account schema, raw debit-minus-credit sign, exact reciprocal identity, no reuse, all supplied internal positions covered, all-or-nothing worksheet, resource caps and diagnostics. Arithmetic/examples are author-derived from synthetic inputs. These schemas and thresholds are not claimed as standard wording.

Historical example: **not useful** without licensed reciprocal entity ledgers, known-at snapshots and actual group/policy decisions. Public consolidated aggregates cannot reproduce those internal eliminations. No operating-efficiency or compliance-certification evidence is claimed.