Federal Register of Legislation - Australian Government

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AASB 6 Standards/Accounting & Auditing as made
This standard specifies the financial reporting for the exploration for and evaluation of mineral resources. An entity shall apply this standard for annual periods beginning on or after 1 January 2016. Earlier application is encouraged for periods beginning on or after 1 January 2014 but before 1 January 2016. If an entity applies the standard for a period beginning before 1 January 2016, 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
F2015L01608 : Authoritative PDF Document : 0.9MB Primary Document Icon F2015L01608 : ZIP Document : 0.2MB
11 pages

Explanatory Statement
F2015L01608ES : PDF Document : 0.4MB Primary Document Icon F2015L01608ES : ZIP Document : 98KB
4 pages