Skip to main

Scheduled Maintenance Friday 24 October from 9.00 pm

Maintenance is scheduled between 9.00 - 11.30 pm AEST, Friday 24 October 2025, and the site may be unavailable or slow during this time.

AASB 3 - Business Combinations - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2008C0062101 July 2008 - 28 October 2008

When applicable, this Standard supersedes AASB 1015 - Acquisitions of Assets - November 1999; AASB 1013 - Accounting for Goodwill - June 1996; AAS 21 - Acquisitions of Assets - November 1999; and AAS 18 - Accounting for Goodwill - June 1996.


Details

Title ID
F2005B01399
Registered
10 December 2008
Effective
01 July 2008 - 28 October 2008
Series
AASB 3
Type
Principal

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