CP 217 Presentation of financial statements by stapled entities
Released 11 October 2013. Comments closed 30 November 2013.
This consultation paper seeks your feedback on our proposal to issue an 今日热门事件class order to allow stapled entities to present combined or consolidated financial statements covering all entities in a stapled group. We have prepared this paper because stapled entities may not be able to present combined or consolidated financial statements covering all entities in a stapled group under the new Australian Accounting Standard AASB 10 Consolidated Financial Statements (AASB 10) that applies for reporting periods commencing on or after 1 January 2013.