Federal Register of Legislation - Australian Government

Primary content

AASB 132 Standards/Accounting & Auditing as made
This accounting standard establishes principles for presenting financial instruments as liabilities or equity and for offsetting financial assets and financial liabilities. It applies to the classification of financial instruments, from the perspective of the issuer, into financial assets, financial liabilities and equity instruments; the classification of related interest, dividends, losses and gains; and the circumstances in which financial assets and financial liabilities should be offset. An entity shall apply this standard for 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. If an entity applies this standard for a period beginning before 1 January 2018, it shall disclose that fact.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 01 Oct 2015
Tabling HistoryDate
Tabled HR12-Oct-2015
Tabled Senate12-Oct-2015
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Legislative Instrument
 
F2015L01605 : Authoritative PDF Document : 1.6MB Primary Document Icon F2015L01605 : ZIP Document : 0.3MB
48 pages
 

Explanatory Statement
 
F2015L01605ES : PDF Document : 0.4MB Primary Document Icon F2015L01605ES : ZIP Document : 98KB
4 pages