AASB 110 - Events after the Reporting Period - July 2004
Comparison with IAS 10Comparison with IAS 10
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Comparison with IAS 10
AASB 110 and IAS 10
AASB 110 Events after the Reporting Period as amended incorporates IAS 10 Events after the Reporting Period as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 10) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering.
Compliance with IAS 10
Entities that comply with AASB 110 as amended will simultaneously be in compliance with IAS 10 as amended, with the exception of entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements.