CTHRepealedLegislation
AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
23Paragraph 3 is amended as follows (new text is underlined):
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Turn the raw legal text into a practical explanation grounded in AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011.
23 Paragraph 3 is amended as follows (new text is underlined):
3 This Standard shall be applied by all entities to all types of financial instruments, except:
(a) … in those cases, entities shall apply the requirements of this Standard and, for those interests measured at fair value, the requirements of AASB 13 Fair Value Measurement. …