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).
Details
Title ID
F2011L01941
Registered
26 September 2011
Effective
26 September 2011 - 31 December 2012
Series
AASB 10
Type
Principal
Any available explanatory material for this instrument can be found on the Downloads tab
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).
Sunsetting
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
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).