Transcription of AASB 1024
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AASB 1024
aasb 1024. Accounting Standard aasb 1024. May 1992. Consolidated Accounts aasb 1024. CONTENTS. Starting at Paragraph: Citation ..1. Accounting Standards and Commentary ..2. Application and Operative Date ..5. Applying the Standard to economic entities Claims for exclusion from scope of the Standard Temporary control Impaired control Dissimilar activities Parent entity holds a minority ownership interest in a subsidiary Statement of Purpose ..7. Application of Materiality ..8. Definitions ..9. Reporting entities Control Defining the economic entity Preparation of Consolidated Accounts ..10. Use of consolidated accounts Consolidation adjustments Composition of Consolidated Reporting dates Accounting Policies ..16. Parent Entity Holds an Ownership Interest in a Subsidiary ..18. Transactions within the Economic Entity ..23. Reciprocal Ownership Interests within the Economic Entity.
AASB 1024 1 This Accounting Standard may be cited as Accounting Standard AASB 1024: Consolidated Accounts. Accounting Standards and Commentary STANDARDS
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