AASB 130 - Disclosure in the Financial Statements of Banks and Similar Financial Institutions - July 2004
Accounting Standard AASB 130 DisclosuresAccounting Standard AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions as amended
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Accounting Standard AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2007 only if AASB 2007-4 is applied early. It takes into account amendments up to and including 30 April 2007 and was prepared on 24 August 2007 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 130 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.