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AASB 10
Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2015-10 Amendments to Australian Accounting Standards - Effective Date of Amendments to AASB 10 and AASB 128 - December 2015
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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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