CTHRepealedLegislation
AASB 123 - Borrowing Costs - June 2007
Reduced Disclosure RequirementsReduced Disclosure Requirements
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Reduced Disclosure Requirements
Aus1.6 Paragraph 26(b) of this Standard does 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 this excluded requirement.
Aus1.7 The requirement that does 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.