CTHRepealedLegislation
AASB 101 - Presentation of Financial Statements - October 2006
AASB 101 and IAS 1AASB 101 and IAS 1
Start here
Get a plain-English read of AASB 101 and IAS 1
Turn the raw legal text into a practical explanation grounded in AASB 101 - Presentation of Financial Statements - October 2006.
AASB 101 and IAS 1
AASB 101 Presentation of Financial Statements as amended incorporates IAS 1 Presentation of Financial Statements as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 1) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering. IAS 1 text that has been deleted from this Standard (and does not affect IFRS compliance) is listed in a separate section after the Standard.