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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PREFACE
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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OBJECTIVE 1
APPLICATION 2
AMENDMENTS TO AASB 1054 6
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 8
IMPLEMENTATION GUIDANCE AND ILLUSTRATIVE EXAMPLES FOR NOT-FOR-PROFIT PRIVATE SECTOR ENTITIES
BASIS FOR CONCLUSIONS
Australian 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 is set out in paragraphs 1 – 8. All the paragraphs have equal authority.