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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.

AASB 101 3 CONTENTS Contents COMPARISON WITH IAS 1 ACCOUNTING STANDARD AASB 101 PRESENTATION OF FINANCIAL STATEMENTS from paragraph OBJECTIVE 1 SCOPE 2 DEFINITIONS 7 ...

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