Accounting Standard AASB 2019-4 Amendments to Australian Accounting Standards – Disclosure in Special Purpose Financial Statements of Not-for-Profit Private Sector Entities on Compliance with Recognition and Measurement Requirements
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2 The amendments set out in this Standard apply to entities and financial statements in accordance with the application of AASB 1054 set out in AASB 1057 Application of Australian Accounting Standards.
3 This Standard applies to annual reporting periods ending on or after 30 June 2020.
4 This Standard may be applied to annual reporting periods ending before 30 June 2020. When an entity applies this Standard to such an annual period, it shall disclose that fact.
5 This Standard uses underlining, striking out and other typographical material to identify some of the amendments to a Standard, in order to make the amendments more understandable. However, the amendments made by this Standard do not include that underlining, striking out or other typographical material. Ellipses (…) are used to help provide the context within which amendments are made and also to indicate text that is not amended.