This item is authorised by the following title:
When applicable, this Standard supersedes AASB 1012 Foreign Currency Translation.
Aus 62.2 of the AASB 121 - The Effects of Changes in Foreign Exchange Rates - August 2015
This compilation represents the Standard as at the making date of the last Amending Standard shown in the Table of Standards.
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
When applicable, this Standard supersedes AASB 1012 Foreign Currency Translation.