Federal Register of Legislation - Australian Government

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AASB 127 - Separate Financial Statements - August 2015

Authoritative Version
  • - F2015L01544
  • In force - Superseded Version
  • View Series
AASB 127 Standards/Accounting & Auditing as made
This standard prescribes the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates when an entity prepares separate financial statements. This standard applies for annual periods beginning on or after 1 January 2016. Earlier application is permitted for periods beginning after 1 January 2014 but before 1 January 2016. If an entity applies this standard earlier, it shall disclose that fact and apply AASB 10, AASB 11, AASB 12 and AASB 128 at the same time.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 30 Sep 2015
Tabling HistoryDate
Tabled HR12-Oct-2015
Tabled Senate12-Oct-2015
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Legislative Instrument
F2015L01544 : Authoritative PDF Document : 0.8MB Primary Document Icon F2015L01544 : ZIP Document : 0.2MB
11 pages

Explanatory Statement
F2015L01544ES : PDF Document : 0.4MB Primary Document Icon F2015L01544ES : ZIP Document : 98KB
4 pages