AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011
63Paragraph 16A is amended as follows (new text is underlined and deleted text is struck through):
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63 Paragraph 16A is amended as follows (new text is underlined and deleted text is struck through):
16A In addition to disclosing significant events and transactions in accordance with paragraphs 15–15C, an entity shall include the following information, in the notes to its interim financial statements, if not disclosed elsewhere in the interim financial report. The information shall normally be reported on an annual reporting period-to-date basis.
(h) events after the interim period that have not been reflected in the financial statements for the interim period; and
(i) the effect of changes in the composition of the entity … disclose the information required by AASB 3 Business Combinations.; and
(j) for financial instruments, the disclosures about fair value required by paragraphs 91–93(h), 94–96, 98 and 99 of AASB 13 Fair Value Measurement and paragraphs 25, 26 and 28–30 of AASB 7 Financial Instruments: Disclosures.