Basis for Conclusions on AASB 2011-3 (AASB1049_10-07_BC_2011-3)

This Basis for Conclusions accompanies, but is not part of, AASB 1049. The Basis for Conclusions was originally published with AASB 2011-3 Amendments to Australian Accounting Standards – Orderly Adoption of Changes to the ABS GFS Manual and Related Amendments (May 2011).

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