References

  • AASB 15 Revenue from Contracts with Customers
  • AASB 132 Financial Instruments: Presentation
  • AASB 1004 Contributions
  • AASB 2007-8 Amendments to Australian Accounting Standards arising from AASB 101
  • Framework for the Preparation and Presentation of Financial Statements [1]
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.