Federal Register of Legislation - Australian Government

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AASB 127 Standards/Accounting & Auditing as made
This Accounting Standard is to prescribe the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements.
Administered by: Treasury
General Comments: When applied or operative, this Standard, together with AASB 10, supersedes AASB 127 - Consolidated and Separate Financial Statements - March 2008, as amended).
Exempt from sunsetting by the Legislative Instruments Regulations 2004 Sch 3 item 12
Registered 29 Sep 2011
Tabling HistoryDate
Tabled HR11-Oct-2011
Tabled Senate11-Oct-2011
Date of repeal 31 Dec 2015
Repealed by AASB 127 - Separate Financial Statements - August 2015
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Legislative Instrument
F2011L01990 : Authoritative PDF Document : 0.2MB Primary Document Icon F2011L01990 : ZIP Document : 0.2MB
13 pages

Explanatory Statement
F2011L01990ES : PDF Document : 0.1MB Primary Document Icon F2011L01990ES : ZIP Document : 93KB
3 pages