When applicable this Standard supersedes AASB 1001 Accounting Policies, AASB 1014 Set-Off and Extinguishment of Debt, AASB 1018 Statement of Financial Performance, AASB 1034 Financial Report Presentation and Disclosures, AASB 1040 Statement of Financial Position, AAS 6 Accounting Policies, AAS 23 Set-Off and Extinguishment of Debt, AAS 36 Statement of Financial Position, AAS 37 Financial Report Presentation and Disclosures.
Details
Title ID
F2005B01183
Collection
Legislative instrument
Series
AASB 101
Type
Principal | As Made
Registered
19 April 2005
Effective
15 July 2004 - 22 December 2004
Any available explanatory material for this instrument can be found on the Downloads tab
When applicable this Standard supersedes AASB 1001 Accounting Policies, AASB 1014 Set-Off and Extinguishment of Debt, AASB 1018 Statement of Financial Performance, AASB 1034 Financial Report Presentation and Disclosures, AASB 1040 Statement of Financial Position, AAS 6 Accounting Policies, AAS 23 Set-Off and Extinguishment of Debt, AAS 36 Statement of Financial Position, AAS 37 Financial Report Presentation and Disclosures.
Sunsetting
Most legislative instruments will sunset 10 years after registration under Chapter 3, Part 4 of the Legislation Act 2003.
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.
When applicable this Standard supersedes AASB 1001 Accounting Policies, AASB 1014 Set-Off and Extinguishment of Debt, AASB 1018 Statement of Financial Performance, AASB 1034 Financial Report Presentation and Disclosures, AASB 1040 Statement of Financial Position, AAS 6 Accounting Policies, AAS 23 Set-Off and Extinguishment of Debt, AAS 36 Statement of Financial Position, AAS 37 Financial Report Presentation and Disclosures.