When applied or operative, this Standard supersedes: (a) the requirements relating to consolidated financial statements in AASB 127 Consolidated and Separate Financial Statements (March 2008, as amended); and (b) Interpretation 112 Consolidation - Special Purpose Entities (December 2004, as amended).
Downloads
Access downloadable documents for version effective 23 January 2013 - 26 August 2013
Australian Government
When applied or operative, this Standard supersedes: (a) the requirements relating to consolidated financial statements in AASB 127 Consolidated and Separate Financial Statements (March 2008, as amended); and (b) Interpretation 112 Consolidation - Special Purpose Entities (December 2004, as amended).