|
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
|