CTHRepealedLegislation
AASB 101 - Presentation of Financial Statements - October 2006
Paragraph 19Paragraph 19
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Paragraph 19
When an entity has departed from a requirement of a Standard or an Interpretation in a prior period, and that departure affects the amounts recognised in the financial statements for the current period, it shall make the disclosures set out in paragraph 18(c) and (d).