Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2005B0141815 July 2004 - 07 March 2007

When applicable, this Standard supersedes AASB 1042 - Discontinuing Operations - August 2000.

Details

Title ID
F2005B01418
Registered
01 June 2005
Effective
15 July 2004 - 07 March 2007
Series
AASB 5
Type
Principal

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

Date repealed
31 December 2017
Repealed by

When applicable, this Standard supersedes AASB 1042 - Discontinuing Operations - August 2000.

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