Federal Register of Legislation - Australian Government

Primary content

AASB 102 - Inventories - July 2004

Authoritative Version
AASB 102 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 2014-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2014)
Administered by: Treasury
General Comments: The amendments made by AASB 2014-5 are no longer required to apply to annual reporting periods beginning on or after 1 January 2017 but before 1 January 2018, as a consequence of AASB 2015-8 deferring the effective date of AASB 15 (and its consequential amendments in AASB 2014-5) from 1 January 2017 to 1 January 2018.
Registered 14 Apr 2015
Start Date 17 Dec 2014
Date of repeal 31 Dec 2017
Repealed by AASB 102 - Inventories - July 2015
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001