37The following disclosures shall be made:

37 The following disclosures shall be made:

(a) the fair value of investments in associates for which there are published price quotations quoted market prices;

41G AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended paragraphs 1 and 37. An entity shall apply those amendments when it applies AASB 13 Fair Value Measurement.

Amendments to AASB 131 Amendments to AASB 131

Amendments to AASB 131

A27 Paragraph 1 is amended (new text is underlined and deleted text is struck through) and paragraph 58F is added in the versions of AASB 131 that apply to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013, as follows:

1 This Standard shall be applied in accounting for interests in joint ventures and the reporting of joint venture assets, liabilities, income and expenses … of venturers and investors, regardless of the structures or forms under which the joint venture activities take place. However, it does not apply to venturers’ interests in jointly controlled entities held by:

(a) venture capital organisations, or

(b) mutual funds, unit trusts and similar entities including investment-linked insurance funds

that upon initial recognition are designated as at fair value through profit or loss or are classified as held for trading and accounted for in accordance with AASB 139 Financial Instruments: Recognition and Measurement. For such Such investments shall be measured at fair value in accordance with AASB 139, an entity shall recognise with changes in fair value recognised in profit or loss …

58F AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended paragraph 1. An entity shall apply that amendment when it applies AASB 13 Fair Value Measurement.

Amendments to AASB 132 Amendments to AASB 132

Amendments to AASB 132

A28 [Deleted]

Amendments to AASB 139 Amendments to AASB 139

Amendments to AASB 139

A29-A30 [Deleted]

A31 Paragraph AG46 is amended (new text is underlined and deleted text is struck through) in the versions of AASB 139 that apply to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2007, as follows:

AG46 In estimating When measuring the fair values of the part that continues to be recognised and the part that is derecognised for the purposes of applying paragraph 27, an entity applies the fair value measurement requirements in AASB 13 paragraphs 48, 49 and AG68–AG82 in addition to paragraph 28.

A32 [Deleted]

A33 Paragraph AG64 is amended (new text is underlined and deleted text is struck through) in the versions of AASB 139 that apply to annual reporting periods beginning on or after 1 January 2005 that end before 24 February 2006, as follows: