References

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

•               AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors

•               AASB 121 The Effects of Changes in Foreign Exchange Rates

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.