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Federal Register of Legislation

AASB 2014-4 - Amendments to Australian Accounting Standards – Clarification of Acceptable Methods of Depreciation and Amortisation

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2014L0117411 August 2014 - 30 December 2022

For a savings provision relating to the repeal of this instrument, see paragraph 17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.

Details

Title ID
F2014L01174
Registered
29 August 2014
Effective
11 August 2014 - 30 December 2022
Series
AASB 2014-4
Type
Amending

Any available explanatory material for this instrument can be found on the Downloads tab

Date repealed
31 December 2022
Repealed by

For a savings provision relating to the repeal of this instrument, see paragraph 17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.

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
    02 September 2014
  • Explanatory Statement
    02 September 2014

Senate

  • Legislative Instrument
    02 September 2014
  • Explanatory Statement
    02 September 2014