Appendix C -- Australian simplified disclosures for Tier 2 entities

This appendix is an integral part of the Standard.

AusC1

Paragraphs 5–34 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities. If an entity applying AASB 1060 elects to provide segment disclosures, it shall apply this Standard in preparing and presenting the information.