This webinar explores some of the practical issues faced by entities applying the new requirements contained in AASB 10.
Next steps
Paragraph 30 of AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors requires disclosure of the possible future impacts of new Standards issued but not yet effective. NFP entities should closely examine their relationships with other entities (whether previously consolidated or not) to ascertain any impacts of AASB 10 when preparing their 31 December 2013 annual financial statements.
