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
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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.
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Administered by: Treasury
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