Deleted IFRS 11 text

Deleted IFRS 11 text is not part of AASB 11.

C1A

Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12), issued in June 2012, amended paragraphs C2–C5, C7–C10 and C12 and added paragraphs C1B and C12A–C12B. An entity shall apply those amendments for annual periods beginning on or after 1 January 2013. If an entity applies IFRS 11 for an earlier period, it shall apply those amendments for that earlier period.

C15

This IFRS supersedes the following IFRSs:

(a)            IAS 31 Interests in Joint Ventures; and

(a)            SIC-13 Jointly Controlled Entities—Non-Monetary Contributions by Venturers.