Federal Register of Legislation - Australian Government

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AASB 1031 - Materiality - December 2013

Authoritative Version
AASB 1031 Standards/Accounting & Auditing as made
This accounting standard makes cross-references to other Australian Accounting Standards and the Framework for the Preparation and Presentation of Financial Statements that contain guidance on materiality.
Administered by: Treasury
General Comments: When applied or operative, this Standard supersedes AASB 1031 Materiality (July 2004, as amended).
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 06 Feb 2014
Tabling HistoryDate
Tabled HR11-Feb-2014
Tabled Senate11-Feb-2014
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Legislative Instrument
F2014L00126 : Authoritative PDF Document : 0.6MB Primary Document Icon F2014L00126 : ZIP Document : 0.2MB
5 pages

Explanatory Statement
F2014L00126ES : PDF Document : 0.3MB Primary Document Icon F2014L00126ES : ZIP Document : 97KB
3 pages