AASB 130 - Disclosure in the Financial Statements of Banks and Similar Financial Institutions - July 2004
aCCOUNTING STANDARD AASB 130aCCOUNTING STANDARD AASB 130
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aCCOUNTING STANDARD AASB 130
The Australian Accounting Standards Board made Accounting Standard AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions under section 334 of the Corporations Act 2001 on 15 July 2004.
This compiled version of AASB 130 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 incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 30 April 2007 (see Compilation Details).