AASB 134 - Interim Financial Reporting - July 2004
Reduced Disclosure RequirementsReduced Disclosure Requirements
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Reduced Disclosure Requirements
Aus1.10 The following do not apply to entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements:
(a) paragraphs 5(f), 16A(g), 19 and 21;
(b) in paragraph 16A(i), the sentence “In the case of … required by AASB 3 Business Combinations.”; and
(c) in paragraph 16A(l), the text “115”.
Entities applying Australian Accounting Standards – Reduced Disclosure Requirements may elect to comply with some or all of these excluded requirements.
Aus1.11 The requirements that do not apply to entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements are identified in this Standard by shading of the relevant text.
Aus1.12 The RDR paragraph in this Standard applies only to entities preparing general purpose financial statements under Australian Accounting Standards – Reduced Disclosure Requirements.