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AASB 10
Standards/Accounting & Auditing as made
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This accounting standard establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. An entity shall apply this standard for annual periods beginning on or after 1 July 2016. Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 July 2016. If an entity applies this standard earlier, it shall disclose that fact and apply AASB 11, AASB 12, AASB 127 Separate Financial Statements and AASB 128 at the same time.
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Administered by: Treasury
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Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
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