Federal Register of Legislation - Australian Government

Primary content

AASB 7 Standards/Accounting & Auditing as made
This Standard requires disclosure of the significance of financial instruments for an entity's financial position and performance and qualitative and quantitative informationabout exposure to risks arising from financial instruments, including specified minimum disclosures about credit risk, liquidity risk and market risk.
Administered by: Treasury
General Comments: When applied or operative, this Standard supersedes AASB 130 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions - July 2004 and paragraphs 51-95 of AASB 132 - Financial Instruments: Disclosure and Presentation - July 2004.
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 27 Sep 2005
Tabling HistoryDate
Tabled Senate05-Oct-2005
Tabled HR10-Oct-2005
Date of repeal 31 Dec 2017
Repealed by AASB 7 - Financial Instruments: Disclosures - August 2015
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001