Federal Register of Legislation - Australian Government

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AASB 12 Standards/Accounting & Auditing as made
This Accounting Standard is to require an entity to disclose information that enables users of its financial statements to evaluate the nature of, and risks associated with, its interests in other entities, and the effects of those interests on its financial position, financial performance and cash flows.
Administered by: Treasury
Exempt from sunsetting by the Legislative Instruments Regulations 2004 Sch 3 item 12
Registered 23 Sep 2011
Tabling HistoryDate
Tabled HR11-Oct-2011
Tabled Senate11-Oct-2011
Date of repeal 31 Dec 2015
Repealed by AASB 12 - Disclosure of Interests in Other Entities - August 2015
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Legislative Instrument
F2011L01938 : Authoritative PDF Document : 0.3MB Primary Document Icon F2011L01938 : ZIP Document : 0.2MB
32 pages

Explanatory Statement
F2011L01938ES : PDF Document : 0.1MB Primary Document Icon F2011L01938ES : ZIP Document : 93KB
3 pages