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AASB 101 - Presentation of Financial Statements - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2005C0071701 January 2007 - 30 December 2022

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
Registered
22 November 2005
Effective
01 January 2007 - 30 December 2022
Series
AASB 101
Type
Principal
Date repealed
31 December 2022
Repealed by

F

For a savings provision relating to the repeal of this instrument, see paragraph 15 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards

This Standard is superseded by AASB 101 - Presentation of Financial Statements - October 2006.

Sunsetting

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

This title is exempt from sunsetting by:

Tabling

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

House of Representatives

  • Legislative Instrument
    16 November 2004

Senate

  • Legislative Instrument
    30 August 2004