CTHRepealedLegislation
AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
102Paragraph 44 is amended as follows (new text is underlined and deleted text is struck through):
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102 Paragraph 44 is amended as follows (new text is underlined and deleted text is struck through):
44 Contributions of services to local governments, government departments, GGSs and whole of governments shall be recognised as income when and only when:
(a) the fair value of those services can be reliably determined measured; and