Deleted IAS 8 text

Deleted IAS 8 text is not part of AASB 108.

54C

IFRS 13 Fair Value Measurement, issued in May 2011, amended paragraph 52. An entity shall apply that amendment when it applies IFRS 13.

55

This Standard supersedes IAS 8 Net Profit or Loss for the Period, Fundamental Errors and Changes in Accounting Policies, revised in 1993.

56

This Standard supersedes the following Interpretations:

(a)            SIC-2 Consistency—Capitalisation of Borrowing Costs; and

(b)            SIC-18 Consistency—Alternative Methods.