References

  • Framework for the Preparation and Presentation of Financial Statements [1]
  • AASB 2 Share-based Payment
  • AASB 3 Business Combinations
  • AASB 9 Financial Instruments
  • AASB 13 Fair Value Measurement
  • AASB 101 Presentation of Financial Statements
  • AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors
  • AASB 132 Financial Instruments: Presentation
1

The reference is to the Framework for the Preparation and Presentation of Financial Statements adopted by the AASB in 2004 and in effect when the Interpretation was developed.