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Accounting Standard AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability
Amendments to AASB 1060Amendments to AASB 1060
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Amendments to AASB 1060
| The table in paragraph IG1 in the implementation guidance accompanying AASB 1060 is amended. New text is underlined. |
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Implementation guidance
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| AASB Standard | Paragraphs superseded by this Standard | Paragraphs that have not been superseded by this Standard and represent presentation requirements or associated guidance |
|---|---|---|
| … | … | … |
| AASB 121 The Effects of Changes in Foreign Exchange Rates | Paragraphs 51–57B | none |
| … | … | … |