CTHRepealedLegislation
AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
55Paragraph 23(c) is amended as follows (new text is underlined and deleted text is struck through):
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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.
55 Paragraph 23(c) is amended as follows (new text is underlined and deleted text is struck through):
23 …
(c) non-monetary items that are measured at fair value in a foreign currency shall be translated using the exchange rates at the date when the fair value was determined measured.