CTHRepealedLegislation
AASB 110 - Events after the Reporting Period - July 2004
Date of Authorisation for IssueDate of Authorisation for Issue
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Date of Authorisation for Issue
17 An entity shall disclose the date when the financial statements were authorised for issue and who gave that authorisation. If the entity’s owners or others have the power to amend the financial statements after issue, the entity shall disclose that fact.
18 It is important for users to know when the financial statements were authorised for issue, because the financial statements do not reflect events after this date.