CTHRepealedLegislation
AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009
Fair value measurement of financial asseFair value measurement of financial assets or financial liabilities at initial recognition
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Fair value measurement of financial assets or financial liabilities at initial recognition
D20 Despite the requirements of paragraphs 7 and 9, an entity may apply the requirements in paragraph B5.1.2A(b) of AASB 9 prospectively to transactions entered into on or after the date of transition to Australian Accounting Standards.