Federal Register of Legislation - Australian Government

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AASB 3 - Business Combinations - August 2015

Authoritative Version
  • - F2015L01592
  • In force - Superseded Version
  • View Series
AASB 3 Standards/Accounting & Auditing as made
This accounting standard improves the relevance, reliability and comparability of the information that a reporting entity provides in its financial statements about a business combination and its effects. This standard applies to annual periods beginning on or after 1 January 2018. Earlier application is permitted for periods beginning after 24 July 2014 but before 1 January 2018.
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
F2015L01592 : Authoritative PDF Document : 1.1MB Primary Document Icon F2015L01592 : ZIP Document : 0.2MB
38 pages

Explanatory Statement
F2015L01592ES : PDF Document : 0.4MB Primary Document Icon F2015L01592ES : ZIP Document : 98KB
4 pages