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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No longer in force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Superseded version
F2005B0139915 July 2004 - 29 June 2005

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
Collection
Legislative instrument
Series
AASB 3
Type
Principal | As Made
Registered
25 May 2005
Effective
15 July 2004 - 29 June 2005

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

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.

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