CTHRepealedLegislation
AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010
37In the example in paragraph IE5, the caption below the first journal entry is amended to read as follows:
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37 In the example in paragraph IE5, the caption below the first journal entry is amended to read as follows:
To record the obligation to deliver CU104,000 in one year at its present value of CU100,000 discounted using an appropriate interest rate (see AASB 9, paragraph B5.1.1).