AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - July 2004
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54 [Deleted by the AASB]
54A [Deleted by the IASB]
54B [Deleted by the IASB]
54C AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended paragraph 52. An entity shall apply that amendment when it applies AASB 13 Fair Value Measurement.
54D [Deleted by the IASB]
54E AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended paragraph 53 and deleted paragraph 54A. Paragraph 54B, added by AASB 2010-7, was deleted by AASB 2014-1 Amendments to Australian Accounting Standards. Paragraph 54D, added by AASB 2014-1, was deleted by AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014). An entity shall apply those amendments when it applies AASB 9 (December 2014).