AASB 130 - Disclosure in the Financial Statements of Banks and Similar Financial Institutions - July 2004
AASB 130 and IAS 30AASB 130 and IAS 30
Start here
Get a plain-English read of AASB 130 and IAS 30
Turn the raw legal text into a practical explanation grounded in AASB 130 - Disclosure in the Financial Statements of Banks and Similar Financial Institutions - July 2004.
AASB 130 and IAS 30
AASB 130 as amended is equivalent to IAS 30 Disclosures in the Financial Statements of Banks and Similar Financial Institutions issued by the IASB. Paragraphs that have been added to this Standard (and do not appear in the text of the equivalent IASB standard) are identified with the prefix “Aus”, followed by the number of the relevant IASB paragraph and decimal numbering.