CTHRepealedLegislation
AASB 101 - Presentation of Financial Statements - October 2006
Paragraph 20Paragraph 20
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Paragraph 20
Paragraph 19 applies, for example, when an entity departed in a prior period from a requirement in a Standard or an Interpretation for the measurement of assets or liabilities and that departure affects the measurement of changes in assets and liabilities recognised in the current period’s financial statements.