AASB 2011-7 - Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards - August 2011
Amendments to Interpretation 9Amendments to Interpretation 9
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Amendments to Interpretation 9
60 In paragraph 5(c), ‘AASB 131 Interests in Joint Ventures’ is amended to ‘AASB 11 Joint Arrangements’.
61 Paragraph 12 is added as follows:
12 AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards, issued in August 2011, amended paragraph 5(c). An entity shall apply that amendment when it applies AASB 11.