Basis for Conclusions on AASB 2011-5 and AASB 2011-6 (AASB128_08-15_BC_2011-5_2011-6)

This Basis for Conclusions accompanies, but is not part of, AASB 128. The Basis for Conclusions was originally published with AASB 2011-6 Amendments to Australian Accounting Standards – Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation – Reduced Disclosure Requirements.

The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.