Basis for Conclusions on AASB 2008-11 (AASB3_08-15_COMPdec22_01-23)

This Basis for Conclusions accompanies, but is not part of, AASB 3. The Basis for Conclusions was originally published with AASB 2008-11 Amendments to Australian Accounting Standard – Business Combinations Among Not-for-Profit Entities.

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