Appendix D -- Australian simplified disclosures for Tier 2 entities

This appendix is an integral part of the Standard.


Paragraphs 30, 33, 35, 36A, 41 and 42 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities.