Federal Register of Legislation - Australian Government

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AASB 9 - Financial Instruments - December 2014

Authoritative Version
  • - F2019C00422
  • In force - Superseded Version
  • View Series
AASB 9 Standards/Accounting & Auditing as amended, taking into account amendments up to Accounting Standard AASB 2017-6 Amendments to Australian Accounting Standards – Prepayment Features with Negative Compensation
This standard establishes principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows.
Administered by: Treasury
Registered 15 May 2019
Start Date 31 Dec 2018
End Date 30 Dec 2019
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Legislative Instrument Compilation
F2019C00422 : Authoritative PDF Document : 1.9MB Primary Document Icon F2019C00422 : ZIP Document : 0.4MB
103 pages