CTHRepealedLegislation
AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010
73In the Consensus, paragraph 7 is amended to read as follows:
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73 In the Consensus, paragraph 7 is amended to read as follows:
7 Other obligations of an arrangement, including any guarantees provided and obligations incurred upon early termination, shall be accounted for under AASB 137 Provisions, Contingent Liabilities and Contingent Assets, AASB 1023 General Insurance Contracts or AASB 9 Financial Instruments, depending on the terms.