CTHRepealedLegislation
AASB 13 - Fair Value Measurement - September 2011
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DELETED IFRS 13 TEXT
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Paragraph 7(b)
The disclosures required by this IFRS are not required for the following:
(a) …
(b) retirement benefit plan investments measured at fair value in accordance with IAS 26 Accounting and Reporting by Retirement Benefit Plans; and
(c) …
Paragraph C1
An entity shall apply this IFRS for annual periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies this IFRS for an earlier period, it shall disclose that fact.