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AASB 101 - Presentation of Financial Statements - October 2006
ACCOUNTING STANDARD AASB 101ACCOUNTING STANDARD AASB 101
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ACCOUNTING STANDARD AASB 101
The Australian Accounting Standards Board made Accounting Standard AASB 101 Presentation of Financial Statements under section 334 of the Corporations Act 2001 on 4 October 2006.
This compiled version of AASB 101 applies to annual reporting periods beginning on or after 1 July 2008 but before 1 January 2009. It incorporates relevant amendments contained in other AASB Standards made by the AASB and other decisions of the AASB up to and including 13 December 2007 (see Compilation Details).