AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010
8An entity shall not reverse an impairment loss recognised in a previous interim period in respect of goodwill.
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8 An entity shall not reverse an impairment loss recognised in a previous interim period in respect of goodwill.
11 [Deleted by the IASB]
12 AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010), issued in December 2010, amended paragraphs 1, 2, 7 and 8 and deleted paragraphs 5, 6 and 11. An entity shall apply those amendments when it applies AASB 9 as issued in December 2010.
Amendments to Interpretation 12
67 Below the heading ‘References’, the reference to AASB 139 is deleted and a reference to AASB 9 Financial Instruments is added.