CTHIn ForceLegislation
Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements
3BWhen it issued AASB 18, the AASB carried over these requirements in AASB 101 to AASB 7.
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3B When it issued AASB 18, the AASB carried over these requirements in AASB 101 to AASB 7.
| Paragraph IE32, Example 7 in paragraph IE32, paragraph IE33 and Example 8 in paragraph IE33 in the Illustrative examples accompanying AASB 132 are amended. New text is underlined and deleted text is struck through. |
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Entities such as mutual funds and co‑operatives whose share capital is not equity as defined in AASB 132
Example 7: Entities with no equity
IE32 The following example illustrates a format of a statement of comprehensive income and statement of financial position that may be used by entities such as mutual funds that do not have equity as defined in AASB 132 and that do not provide financing to customers as a main business activity. Other formats are possible.