CTHRepealedLegislation
AASB 101 - Presentation of Financial Statements - October 2006
Paragraph 127AParagraph 127A
Start here
Get a plain-English read of Paragraph 127A
Turn the raw legal text into a practical explanation grounded in AASB 101 - Presentation of Financial Statements - October 2006.
Paragraph 127A
An entity shall apply the amendment in paragraph 96 for annual periods beginning on or after 1 January 2006. If an entity applies the amendments to IAS 19 Employee Benefits—Actuarial Gains and Losses, Group Plans and Disclosures for an earlier period, that amendment shall be applied for that earlier period.