AASB Standard August 2015

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AASB 137-compiled 9 STANDARD ACCOUNTING STANDARD AASB 137 The Australian Accounting Standards Board made Accounting Standard AASB 137 Provisions, Contingent Liabilities and Contingent Assets under section 334 of the Corporations Act 2001 on 15 July 2004. This compiled version of AASB 137 applies to annual reporting periods AASB 10 Consolidated Financial Statements, of an investment in a subsidiary that is required to be measured at fair value through profit or loss. Identifying a business combination 3 An entity shall determine whether a transaction or other event is a business combination by applying the definition in this Standard, which requires that the assets acquired and liabilities assumed constitute a

[index] [14909] [21990] [22852] [24676] [23629] [20907] [18355] [15460] [8009] [9844]

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