CTHRepealedLegislation
AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009
Use of deemed cost for operations subjecUse of deemed cost for operations subject to rate regulation
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Use of deemed cost for operations subject to rate regulation
31B If an entity uses the exemption in paragraph D8B for operations subject to rate regulation, it shall disclose that fact and the basis on which carrying amounts were determined under previous GAAP.