CTHRepealedLegislation
AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009
Use of deemed cost for oil and gas assetUse of deemed cost for oil and gas assets
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Use of deemed cost for oil and gas assets
31A If an entity uses the exemption in paragraph D8A(b) for oil and gas assets, it shall disclose that fact and the basis on which carrying amounts determined under previous GAAP were allocated.