When applicable, this Standard supersedes AASB 101 Presentation of Financial Statements as made on 15 July 2004 and amended to 8 September 2005. AASB 101 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). When applicable, this Standard is superseded by AASB 101 - Presentation of Financial Statements - September 2007.
Details
Title ID
F2006L03644
Registered
09 November 2006
Effective
09 November 2006 - 22 June 2007
Series
AASB 101
Type
Principal
Any available explanatory material for this instrument can be found on the Downloads tab
When applicable, this Standard supersedes AASB 101 Presentation of Financial Statements as made on 15 July 2004 and amended to 8 September 2005. AASB 101 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). When applicable, this Standard is superseded by AASB 101 - Presentation of Financial Statements - September 2007.
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 101 Presentation of Financial Statements as made on 15 July 2004 and amended to 8 September 2005. AASB 101 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). When applicable, this Standard is superseded by AASB 101 - Presentation of Financial Statements - September 2007.