AASB IFRS Based Standard
AASB 9 3 CONTENTS CONTENTS PREFACE COMPARISON WITH IFRS 9 INTRODUCTION TO IFRS 9 (available on the AASB website) ACCOUNTING STANDARD AASB 9 FINANCIAL INSTRUMENTS Paragraphs Chapter …
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www.accaglobal.com(ii) Once control has been achieved, further transactions whereby the parent entity acquires further equity interests from non-controlling interests, or disposes of equity interests but without losing control, are accounted for as equity transactions, that is transactions with owners in their capacity as owners.
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