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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).
Details
Title ID
F2005B01541
Registered
01 June 2005
Effective
15 July 2004 - 07 March 2007
Series
AASB 107
Type
Principal
Any available explanatory material for this instrument can be found on the Downloads tab
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 commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
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).