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Index - Notes to the Financial Statements

HEARING AUSTRALIA
AS AT 30 JUNE 2019

NOTE NO.

DESCRIPTION

1

General information

2

Significant accounting policies

3

Critical accounting judgements, estimates and assumptions

4

Revenue from contracts with customers

5

Other income

6

Goods and services received

7

Other expenses

8

Income tax equivalent expense

9

Competitive neutrality

10

Current assets - trade and other receivables

11

Current assets - inventories

12

Current assets - contract assets

13

Current assets - other current assets

14

Current assets - investments under section 59 of the PGPA Act

15

Non-current assets - property, plant and equipment

16

Non-current assets - intangibles

17

Non-current assets - deferred tax

18

Current liabilities - trade and other payables

19

Current liabilities - provisions

20

Current liabilities - contract liabilities

21

Current liabilities - other current liabilities

22

Non-current liabilities - provisions

23

Equity - dividends paid and payable

24

Fair value measurement

25

Key management personnel disclosures

26

Remuneration of Auditors

27

Contingent liabilities

28

Commitments

29

Related party transactions

30

Events after the reporting period