CTHRepealedLegislation
AASB 130 - Disclosure in the Financial Statements of Banks and Similar Financial Institutions - July 2004
Compliance with IAS 30Compliance with IAS 30
Start here
Get a plain-English read of Compliance with 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.
Compliance with IAS 30
Entities that comply with AASB 130 as amended will simultaneously be in compliance with IAS 30.
A parent that does not make use of the relief available to it in AASB 130 and complies with AASB 130 as amended will simultaneously be in compliance with IAS 30.
A parent that makes use of the relief available to it in AASB 130 and complies with the remaining requirements of AASB 130 will not simultaneously be in compliance with IAS 30.