Basis for Conclusions on AASB CF 2013-1
This Basis for Conclusions accompanies, but is not part of, the Framework. The Basis for Conclusions was originally published with Accounting Framework AASB CF 2013-1 Amendments to the Australian Conceptual Framework (December 2013).
The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.