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AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010
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Turn the raw legal text into a practical explanation grounded in AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010.
36 Paragraph IE1 is amended to read as follows:
IE1 The following examples1 illustrate the application of paragraphs 15-27 and AASB 9 to the accounting for contracts on an entity’s own equity instruments (other than the financial instruments specified in paragraphs 16A and 16B or paragraphs 16C and 16D).
1 In these examples, monetary amounts are denominated in ‘currency units’ (CU).