Appendix C -- Australian simplified disclosures for Tier 2 entities

This appendix is an integral part of the Standard.

AusC1

Paragraphs 25, 33(b), 34(b), 42, 53, 54, 135–152, 158 and 171 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities.