Basis for Conclusions on AASB 2013-8
This Basis for Conclusions accompanies, but is not part of, AASB 10. The Basis for Conclusions was originally published with AASB 2013-8 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Entities – Control and Structured Entities.
The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.