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Presentation of Financial Statements

AASB Standard AASB 101 July 2015 Presentation of Financial Statements Federal Register of Legislative Instruments F2015L01626 AASB 101 2 COPYRIGHT Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7637 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E-mail: COPYRIGHT Commonwealth of Australia 2015 This AASB Standard contains IFRS Foundation copyright material. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source.

Statement of changes in equity ... Australian Accounting Standard AASB 101 Presentation of Financial Statements is set out in paragraphs 1 – Aus140.2 and Appendices A – B. ... If entities with not-for-profit activities in the private sector or the public sector apply this Standard,

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