CTHRepealedLegislation
AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - July 2004
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Scope
3 This Standard shall be applied in selecting and applying accounting policies, and accounting for changes in accounting policies, changes in accounting estimates and corrections of prior period errors.
4 The tax effects of corrections of prior period errors and of retrospective adjustments made to apply changes in accounting policies are accounted for and disclosed in accordance with AASB 112 Income Taxes.