IFRS Standard Not Yet Issued in Australia (AASB1054_05-11_COMPmar20_07-21)

When an IFRS Standard has been issued by the International Accounting Standards Board but the equivalent Australian Accounting Standard has yet to be issued by the AASB, an entity intending to comply with IFRS Standards shall disclose the information specified in paragraphs 30 and 31 of AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors in relation to that IFRS Standard.