Federal Register of Legislation - Australian Government

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AASB 1048 Standards/Accounting & Auditing as made
This Accounting Standard updates the list of Accounting Interpretations that entities are required to apply in preparing financial reports that are within the scope of the Standard.
Administered by: Treasury
General Comments: When applicable, this Standard supersedes AASB 1048 Interpretation and Application of Standards as issued in December 2006 (F2006L05744). AASB 1048 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).
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 30 Mar 2007
Tabling HistoryDate
Tabled HR08-May-2007
Tabled Senate09-May-2007
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Legislative Instrument
F2007L00871 : Authoritative PDF Document : 0.3MB Primary Document Icon F2007L00871 : ZIP Document : 0.1MB
13 pages

Explanatory Statement
F2007L00871ES : PDF Document : 45KB Primary Document Icon F2007L00871ES : ZIP Document : 0.1MB
5 pages