CTHRepealedLegislation
AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
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AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
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26 Paragraph 44P is added as follows:
44P AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended paragraphs 3, 28 and 29 and Appendix A and deleted paragraphs 27–27B. An entity shall apply those amendments when it applies AASB 13.
27 In Appendix A, the definition of ‘other price risk’ is amended as follows (new text is underlined and deleted text is struck through):
| other price risk | The risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market. |
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28-37 [Deleted]