AASB 2009-11 - Amendments to Australian Accounting Standards arising from AASB 9 - December 2009
Amendments to AASB 136Amendments to AASB 136
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Amendments to AASB 136
35 Paragraphs 2(e) and 5 are amended and paragraph 140F is added as follows:
2 ...
(e) financial assets that are within the scope of AASB 139 Financial Instruments: Recognition and Measurement AASB 9 Financial Instruments;
5 This Standard does not apply to financial assets within the scope of AASB 139 AASB 9, investment property measured at fair value in accordance with AASB 140, or biological assets related to agricultural activity measured at fair value less costs to sell in accordance with AASB 141. However, ...
140F AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9, issued in December 2009, amended paragraphs 2(e) and 5. An entity shall apply those amendments when it applies AASB 9.