This item is authorised by the following title:
When applicable, this Standard supersedes AASB 1042 - Discontinuing Operations - August 2000.
Any available explanatory material for this instrument can be found on the Downloads tab
Aus45.2 of the AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - August 2015
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
When applicable, this Standard supersedes AASB 1042 - Discontinuing Operations - August 2000.