Basis for Conclusions on AASB 2011-13

This Basis for Conclusions accompanies, but is not part of, AASB 1049. The Basis for Conclusions was originally published with AASB 2011-13 Amendments to Australian Accounting Standard – Improvements to AASB 1049 (December 2011).

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