Reduced disclosure requirementsReduced disclosure requirements

Reduced disclosure requirements

Aus4.5 The text “both of” in the lead in of paragraph 91 and paragraphs 91(b), 93(b)–(i), 95 and 97–99 of this Standard do 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 some or all of these excluded requirements.

Aus4.6 The requirements that do 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.