References
- Framework for the Preparation and Presentation of Financial Statements [1]
- AASB 2 Share-based Payment
- AASB 3 Business Combinations
- AASB 9 Financial Instruments
- AASB 13 Fair Value Measurement
- AASB 18 Presentation and Disclosure in Financial Statements
- AASB 108 Basis of Preparation of Financial Statements
- AASB 132 Financial Instruments: Presentation
1
The reference is to the Framework for the Preparation and Presentation of Financial Statements adopted by the AASB in 2004 and in effect when the Interpretation was developed.