Document ID: chunk:federal_register_of_legislation:F2023C00181:body:0:p28
Version: federal_register_of_legislation:F2023C00181
Segment Type: other
Provision Reference: 
Character Range: 73067–73775

earlier it shall also apply all amendments included in Investment Entities at the same time.

  [1] The International Accounting Standards Committee was succeeded by the International Accounting Standards Board, which began operations in 2001.
  [2] This paragraph was amended by AASB 2008-5 Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in July 2008 to clarify the scope of AASB 134.
    AusCF[3]  In December 2013 the AASB amended the Framework for the Preparation and Presentation of Financial Statements.
  [4]  The reference to the Framework is to the Framework for the Preparation and Presentation of Financial Statements adopted by the AASB in 2004.