When applicable, this Standard supersedes AASB 1026 - Statement of Cash Flows - October 1997 and AAS 28 - Statement of Cash Flows - October 1997. AASB 107 is amended by the Erratum "Proportionate Consolidation" which was issued in July 2007 to insert additional references to proportionate consolidation into Standards and Interpretaions which were not added via AASB 2007-4. The Erratum can be found as supporting material to AASB 2007-4 (F2007L01669).
When applicable, this Standard supersedes AASB 1026 - Statement of Cash Flows - October 1997 and AAS 28 - Statement of Cash Flows - October 1997. AASB 107 is amended by the Erratum "Proportionate Consolidation" which was issued in July 2007 to insert additional references to proportionate consolidation into Standards and Interpretaions which were not added via AASB 2007-4. The Erratum can be found as supporting material to AASB 2007-4 (F2007L01669).