Basis for Conclusions on AASB 2014-2 (AASB1053_06-10_BC_2014-2)

This Basis for Conclusions accompanies, but is not part of, AASB 1053. The Basis for Conclusions was originally published with AASB 2014-2 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements.

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