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AASB 12 - Disclosure of Interests in Other Entities - August 2011
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Application guidance
This appendix is an integral part of the Standard. It describes the application of paragraphs 1–31 and has the same authority as the other parts of the Standard.
B1 The examples in this appendix portray hypothetical situations. Although some aspects of the examples may be present in actual fact patterns, all relevant facts and circumstances of a particular fact pattern would need to be evaluated when applying AASB 12.