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Federal Register of Legislation

AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2005B0154415 July 2004 - 15 June 2007

When applicable, this Standard supersedes AASB 1001 - Accounting Policies - March 1999 and AAS - Accounting Policies - March 1999.

Details

Title ID
F2005B01544
Collection
Legislative instrument
Series
AASB 108
Type
Principal | As Made
Registered
02 June 2005
Effective
15 July 2004 - 15 June 2007

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Date repealed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Repealed by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 1001 - Accounting Policies - March 1999 and AAS - Accounting Policies - March 1999.

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