Basis for Conclusions on AASB 2022-10
This Basis for Conclusions accompanies, but is not part of, AASB 13. The Basis for Conclusions was originally published with AASB 2022-10 Amendments to Australian Accounting Standards – Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities.
The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.