AASB 134 - Interim Financial Reporting - July 2004
Comparison with IAS 34Comparison with IAS 34
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Comparison with IAS 34
AASB 134 and IAS 34
AASB 134 Interim Financial Reporting as amended incorporates IAS 34 Interim Financial Reporting as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IAS 34) are identified with the prefix “Aus” or “RDR”, followed by the number of the relevant IASB paragraph and decimal numbering.
Compliance with IAS 34
Entities that comply with AASB 134 as amended will simultaneously be in compliance with IAS 34 as amended, with the exception of entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements.