Appendix A -- Australian simplified disclosures for Tier 2 entities

This appendix is an integral part of the Standard.


The following 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:

(a) paragraphs 84–92; and

(b) in paragraph 75 the text “If an entity starts to implement a restructuring plan … about a specific reporting entity.”