CTHRepealedLegislation
AASB 101 - Presentation of Financial Statements - October 2006
Paragraph 17Paragraph 17
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Paragraph 17
In the extremely rare circumstances in which management concludes that compliance with a requirement in a Standard or an Interpretation would be so misleading that it would conflict with the objective of financial statements set out in the Framework, the entity shall depart from that requirement in the manner set out in paragraph 18 if the relevant regulatory framework requires, or otherwise does not prohibit, such a departure.