AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010
39Paragraph 2 is amended to read as follows and paragraph 97 is added:
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39 Paragraph 2 is amended to read as follows and paragraph 97 is added:
2 This Standard does not apply to financial instruments (including guarantees) that are within the scope of AASB 9 Financial Instruments.
97 AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010), issued in December 2010, amended paragraph 2. An entity shall apply that amendment when it applies AASB 9 as issued in December 2010.