Federal Register of Legislation - Australian Government

Primary content

AASB 132 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 16 - Leases - February 2016
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
Registered 14 May 2019
Start Date 31 Dec 2018
End Date 30 Dec 2019
Enabled by
TitleRegisterIdNumber
Corporations Act 2001
C2004A00818No. 50, 2001