91 paragraphs found in INT 2
The entity is a co-operative bank. Local law governing the operations of co-operative banks state that at least 50 per cent of the entity’s total ‘outstanding liabilities’ (a term defined in the regulations to include members’ share accounts) has to be in …
When a change in the redemption prohibition leads to a transfer between financial liabilities and equity, the entity shall disclose separately the amount, timing and reason for the …
The effective date and transition requirements of this Interpretation are the same as those for AASB 132 . An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2018. Earlier application is permitted for periods …
AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended), AASB 2014-1 Amendments to Australian Accounting Standards and AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 …