1When it issued AASB 18, the AASB changed the title of AASB 108 to Basis of Preparation of Financial Statements.

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1 When it issued AASB 18, the AASB changed the title of AASB 108 to Basis of Preparation of Financial Statements.

A footnote is added to ‘AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors.’ in paragraph 44FF. New text is underlined.

Section 1 - Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements - When it issued AASB 18, the AASB changed the title of AASB 108 to Basis of Preparation of Financial Statements. | Zoe