Basis for Conclusions on AASB 2013-5 and dissenting views

This Basis for Conclusions accompanies, but is not part of, AASB 10. The Basis for Conclusions was originally published with AASB 2013-5 Amendments to Australian Accounting Standards – Investment Entities.

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