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.