CTHRepealedLegislation
AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - July 2004
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AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - July 2004
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Aus2.9 Paragraphs 28(b), 28(d), 28(e), 28(h), 30, 31 and 40 of this Standard do not apply to entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements. Entities applying Australian Accounting Standards – Reduced Disclosure Requirements may elect to comply with some or all of these excluded requirements.
Aus2.10 The requirements that do not apply to entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements are identified in this Standard by shading of the relevant text.
Aus2.11 The RDR paragraph in this Standard applies only to entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements.