When applicable, this Standard supersedes AASB 1027 - Earnings per Share - June 2001 and supersedes the relief provided in paragraph 10 of AASB 1030 Application of Accounting Standards to Financial Year Accounts and Consolidated Accounts of Disclosing Entities other than Companies, as detailed in the instrument.
Australian Government
When applicable, this Standard supersedes AASB 1027 - Earnings per Share - June 2001 and supersedes the relief provided in paragraph 10 of AASB 1030 Application of Accounting Standards to Financial Year Accounts and Consolidated Accounts of Disclosing Entities other than Companies, as detailed in the instrument.