AASB 139 - Financial Instruments: Recognition and Measurement - July 2004
General Terminology AmendmentsGeneral Terminology Amendments
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General Terminology Amendments
The following amendments are not shown in the above Table of Amendments:
References to ‘income statement’ and ‘balance sheet’ were amended to ‘statement of comprehensive income’ and ‘statement of financial position’ respectively by AASB 2007-8.
References to ‘recognised in equity’ and ‘recognised directly in equity’ were amended to ‘recognised in other comprehensive income’ by AASB 2007-8.
References to ‘separate balance sheet line item’ were amended to ‘separate line item in the statement of financial position’ by AASB 2007-8.
References in the Illustrative Example to ‘statement of comprehensive income’ were amended to ‘profit or loss’ by AASB 2009-6.