Compilation details
AASB Interpretation 2 Members' Shares in Co-operative Entities and Similar Instruments (as amended)
Compilation details are not part of Interpretation 2.
This compiled Interpretation applies to annual periods beginning on or after 1 July 2021. It takes into account amendments up to and including 6 March 2020 and was prepared on 29 October 2021 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Interpretation made by the AASB. Instead, it is a representation of Interpretation 2 (July 2015) as amended by other pronouncements, which are listed in the table below.
Table of amendments
