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 registration under Chapter 3, Part 4 of the Legislation Act 2003.
All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
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).