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AASB 127 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2011-5 - Amendments to Australian Accounting Standards – Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation - July 2011
This Standard specifies the circumstances in which an entity must consolidate the financial statements of another entity (being a subsidiary) and the accounting for changes in the level of ownership interest in a subsidiary.
Administered by: Treasury
Registered 09 Dec 2011
Start Date 01 Jul 2011
End Date 09 Aug 2011
Date of repeal 31 Dec 2022
Repealed by Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards
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Legislative Instrument Compilation
F2011C00949 : Authoritative PDF Document : 0.3MB Primary Document Icon F2011C00949 : ZIP Document : 99KB
36 pages