Accounting Standard AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction
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Contents
Preface
Accounting Standard
AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction
from page
Objective 5
Application 5
Amendments to AASB 1 5
Amendments to AASB 112 6
Commencement of the legislative instrument 9
aVailable on the AASB website
IASB Basis for Conclusions – Amendments
Australian Accounting Standard AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction is set out on pages 5 – 9. All the paragraphs have equal authority.