Basis for Conclusions on AASB 2015-4

This Basis for Conclusions accompanies, but is not part of, AASB 128. The Basis for Conclusions was originally published with AASB 2015-4 Amendments to Australian Accounting Standards – Financial Reporting Requirements for Australian Groups with a Foreign Parent.

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