Appendix C -- Australian simplified disclosures for Tier 2 entities

This appendix is an integral part of the Standard.

AusC1

Paragraphs 3–73A and Appendix A 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. If an entity applying AASB 1060 elects to disclose earnings per share, it shall apply this Standard in preparing and presenting the information.