CTHIn ForceLegislation
AASB 1004 - Contributions - December 2007
Scope exclusionsScope exclusions
Start here
Get a plain-English read of Scope exclusions
Turn the raw legal text into a practical explanation grounded in AASB 1004 - Contributions - December 2007.
## Scope exclusions
…
BC49 The Board noted that the requirements of AASB 1058 could be interpreted to apply to restructures of administrative arrangements, which are addressed in AASB 1004 (see paragraph BC173 below). To avoid confusion as to which Standard applies to these transactions, the Board decided to exclude them from the scope of AASB 1058.
…
Recognition and measurement
…