AASB 107 - Cash Flow Statements - July 2004
- Department of the Treasury
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Details
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Aus58.2 of the AASB 107 - Statement of Cash Flows - August 2015
When applicable, this Standard supersedes AASB 1026 - Statement of Cash Flows - October 1997 and AAS 28 - Statement of Cash Flows - October 1997. AASB 107 is amended by the Erratum "Proportionate Consolidation" which was issued in July 2007 to insert additional references to proportionate consolidation into Standards and Interpretaions which were not added via AASB 2007-4. The Erratum can be found as supporting material to AASB 2007-4 (F2007L01669).
Sunsetting
Most legislative instruments will sunset 10 years after registration under Chapter 3, Part 4 of the Legislation Act 2003.
- Legislative Instruments Regulations 2004 Sch 3 item 12
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.
- Legislation Act 2003 s 42
House of Representatives
- Legislative Instrument16 November 2004
Senate
- Legislative Instrument30 August 2004
When applicable, this Standard supersedes AASB 1026 - Statement of Cash Flows - October 1997 and AAS 28 - Statement of Cash Flows - October 1997. AASB 107 is amended by the Erratum "Proportionate Consolidation" which was issued in July 2007 to insert additional references to proportionate consolidation into Standards and Interpretaions which were not added via AASB 2007-4. The Erratum can be found as supporting material to AASB 2007-4 (F2007L01669).