This dimension identifies the measurement scenario under which the reported value was calculated.
The value reported is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction.The fair value should be able to be determined through observation of similar transactions, quoted market prices, independent valuations or if there is no readily observable market, through the ability to liquidate the item or through assessing the net present value of future cash flows.

This dimension allows the organisation name, and where available the Australian Company Number (ACN), Australian Business Number (ABN) or an Australian Registered Body Number (ARBN) of the organisation. Organisation name refers to the registered business name of the organisation and is mandatory. The Australian Company Number (ACN) is to be reported where it exists. If no ACN exists the Australian Business Number (ABN) or an Australian Registered Body Number (ARBN) should be reported. Blank if none available.