CTHRepealedLegislation
AASB 9 - Financial Instruments - December 2009
AASB 9 and IFRS 9AASB 9 and IFRS 9
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AASB 9 and IFRS 9
AASB 9 Financial Instruments as amended incorporates IFRS 9 Financial Instruments as issued and amended by the International Accounting Standards Board (IASB). Paragraphs that have been added to this Standard (and do not appear in the text of IFRS 9) are identified with the prefix “Aus”, followed by the number of the preceding IASB paragraph and decimal numbering. Paragraphs that apply only to not-for-profit entities begin by identifying their limited applicability.