AASB 1048 - Interpretation and Application of Standards - March 2007
- Department of the Treasury
This item is authorised by the following title:
Details
Any available explanatory material for this instrument can be found on the Downloads tab
When applicable, this Standard supersedes AASB 1048 Interpretation and Application of Standards as issued in December 2006 (F2006L05744). AASB 1048 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.
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 Instrument08 May 2007
Senate
- Legislative Instrument09 May 2007
When applicable, this Standard supersedes AASB 1048 Interpretation and Application of Standards as issued in December 2006 (F2006L05744). AASB 1048 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).