Accounting Standard AASB 2021-7 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections
Standards amended by AASB 2021-7Standards amended by AASB 2021-7
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Standards amended by AASB 2021-7
This Standard makes amendments to AASB 10 Consolidated Financial Statements (July 2015), AASB 128 Investments in Associates and Joint Ventures (August 2015) and the other Standards, Interpretations and pronouncements listed in paragraph 2 of the Standard.
These amendments relate to International Financial Reporting Standard Effective Date of Amendments to IFRS 10 and IAS 28, issued by the International Accounting Standards Board (IASB) in December 2015, as well as a range of editorial corrections.