Federal Register of Legislation - Australian Government

Primary content

AASB 10 - Consolidated Financial Statements - July 2015

Authoritative Version
  • - F2015L01617
  • In force - Superseded Version
  • View Series
AASB 10 Standards/Accounting & Auditing as made
This accounting standard establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. An entity shall apply this standard for annual periods beginning on or after 1 July 2016. Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 July 2016. If an entity applies this standard earlier, it shall disclose that fact and apply AASB 11, AASB 12, AASB 127 Separate Financial Statements 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 01 Oct 2015
Tabling HistoryDate
Tabled HR12-Oct-2015
Tabled Senate12-Oct-2015
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001