CTHRepealedLegislation
AASB 131 - Interests in Joint Ventures - July 2004
Reduced Disclosure RequirementsReduced Disclosure Requirements
Start here
Get a plain-English read of Reduced Disclosure Requirements
Turn the raw legal text into a practical explanation grounded in AASB 131 - Interests in Joint Ventures - July 2004.
Reduced Disclosure Requirements
Aus1.8 Paragraph 56 of this Standard does 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 this excluded requirement.
Aus1.9 The requirement that does not apply to entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements is identified in this Standard by shading of the relevant text.