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Federal Register of Legislation

AASB 1 - First-time Adoption of Australian Equivalents to International Financial Reporting Standards - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2005B0089815 July 2004 - 12 December 2004

The Implementation Guidance accompanying AASB1 has been corrected. For details see Supporting Material. This Standard is superseded by AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009. (F2009L02508)

Details

Title ID
F2005B00898
Collection
Legislative instrument
Series
AASB 1
Type
Principal | As Made
Registered
16 February 2005
Effective
15 July 2004 - 12 December 2004

Any available explanatory material for this instrument can be found on the Downloads tab

Date repealed
31 December 2022
Repealed by

The Implementation Guidance accompanying AASB1 has been corrected. For details see Supporting Material. This Standard is superseded by AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009. (F2009L02508)

Sunsetting

Most legislative instruments will sunset 10 years after registration under Chapter 3, Part 4 of the Legislation Act 2003.

This title is exempt from sunsetting by:

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is subject to disallowance under:

House of Representatives

  • Legislative Instrument
    16 November 2004

Senate

  • Legislative Instrument
    30 August 2004