Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements
30See paragraph 6A of AASB 108paragraph 15 of AASB 101.
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30 See paragraph 6A of AASB 108paragraph 15 of AASB 101.
AusCF30 Notwithstanding footnote 30, in respect of AusCF entities, see paragraph AusCF6A of AASB 108paragraph AusCF15 of AASB 101.
| In paragraph 67, footnotes 32–35 are amended. New text is underlined and deleted text is struck through. |
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32 Except when Australian Accounting Standards permit or require otherwise. See paragraph 31 of AASB 18 38 of AASB 101.
33 See paragraph 31 of AASB 18 38 of AASB 101.
34 See paragraph 32 of AASB 18 38A of AASB 101.
35 Paragraph 10(g) of AASB 18 10(f) of AASB 101 also requires an entity to provide a statement of financial position as at the beginning of the preceding period when the entity applies an accounting policy retrospectively or makes a retrospective restatement of items in its financial statements, or when it reclassifies items in its financial statements in accordance with paragraphs 37–40 of AASB 18 40A–40D of AASB 101. (This is not required of entities applying Australian Accounting Standards – Simplified Disclosures.)
| In paragraph 69, footnotes 36 and 37 are amended. New. text is underlined and deleted text is struck through. |
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