This item is authorised by the following title:
When applicable, this Standard supersedes AASB 1044 - Provisions, Contingent Liabilities and Contingent Assets - October 2001.
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Aus 94.2 of the AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - 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 1044 - Provisions, Contingent Liabilities and Contingent Assets - October 2001.