Federal Register of Legislation - Australian Government

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AASB 101 Standards/Accounting & Auditing as made
This Accounting Standard sets out overall requirements for the presentation of financial reports, guidelines for their structure and minimum requirements for their content.
Administered by: Treasury
General Comments: When applicable, this Standard supersedes AASB 101 Presentation of Financial Statements as made on 15 July 2004 and amended to 8 September 2005. AASB 101 is amended by the Erratum "Proportionate Consolidation" which was issued in July 2007 to insert additional references to proportionate consolidation into Standards and Interpretaions which were not added via AASB 2007-4. The Erratum can be found as supporting material to AASB 2007-4 (F2007L01669). When applicable, this Standard is superseded by AASB 101 - Presentation of Financial Statements - September 2007.
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 09 Nov 2006
Tabling HistoryDate
Tabled HR27-Nov-2006
Tabled Senate27-Nov-2006
Date of repeal 31 Dec 2022
Repealed by Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001