Basis for Conclusions on AASB 2007-5 (AASB102_07-15_BC_2007-5)

This Basis for Conclusions accompanies, but is not part of, AASB 102. The Basis for Conclusions was originally published with AASB 2007-5 Amendments to Australian Accounting Standard – Inventories Held for Distribution by Not-for-Profit Entities.

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