Appendix A -- Australian simplified disclosures for Tier 2 entities

This appendix is an integral part of the Standard.

AusA1

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.”