References

•               Framework for the Preparation and Presentation of Financial Statements[1]

•               AASB 101 Presentation of Financial Statements

•               AASB 102 Inventories

•               AASB 116 Property, Plant and Equipment

•               AASB 138 Intangible Assets

1

The reference is to the Framework for the Preparation and Presentation of Financial Statements adopted by the AASB in 2004 and in effect when the Interpretation was developed.