Federal Register of Legislation - Australian Government

Skip to primary navigation Skip to primary content
Federal Register of Legislation Skip to Content
SearchOpen search

Primary content

Bookmark

this version | go to latest

Accounting Standard AASB 2018-5 Amendments to Australian Accounting Standards – Deferral of AASB 1059

Authoritative Version
AASB 2018-5 Standards/Accounting & Auditing as made
This standard amends the mandatory effective date (application date) of Accounting Standard AASB 1059 Service Concession Arrangements: Grantors so that AASB 1059 is required to be applied for annual reporting periods beginning on or after 1 January 2020 instead of 1 January 2019.
Administered by: Treasury
General Comments: For a savings provision relating to the repeal of this instrument, see paragraph 17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 27 Nov 2018
Tabling HistoryDate
Tabled HR28-Nov-2018
Tabled Senate29-Nov-2018
Date of repeal 31 Dec 2022
Repealed by Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001