Basis for Conclusions on 2011-5 and 6 (AASB10_07-15_COMPmar20_07-21)

This Basis for Conclusions accompanies, but is not part of, AASB 10. 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.