CTHRepealedLegislation
AASB 134 - Interim Financial Reporting - July 2004
Major Planned Periodic Maintenance or OvMajor Planned Periodic Maintenance or Overhaul
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Major Planned Periodic Maintenance or Overhaul
B2 The cost of a planned major periodic maintenance or overhaul or other seasonal expenditure that is expected to occur late in the annual reporting period is not anticipated for interim reporting purposes unless an event has caused the entity to have a legal or constructive obligation. The mere intention or necessity to incur expenditure related to the future is not sufficient to give rise to an obligation.