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Federal Register of Legislation

AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2015C0042121 January 2015 - 30 December 2017

When applied or operative, this Standard supersedes AASB 1 - First-time Adoption of Australian Equivalents to International Financial Reporting Standards - July 2004, as amended. (F2005B00898)

Details

Title ID
F2009L02508
Registered
26 May 2015
Effective
21 January 2015 - 30 December 2017
Series
AASB 1
Type
Principal
Date repealed
31 December 2017
Repealed by

The amendments made by AASB 2014-5 are no longer required to apply to annual reporting periods beginning on or after 1 January 2017 but before 1 January 2018, as a consequence of AASB 2015-8 deferring the effective date of AASB 15 (and its consequential amendments in AASB 2014-5) from 1 January 2017 to 1 January 2018.

Sunsetting

Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.

This title is exempt from sunsetting by:

Tabling

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

House of Representatives

  • Legislative Instrument
    11 August 2009

Senate

  • Legislative Instrument
    11 August 2009