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AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - August 2015

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2015L0156530 September 2015 - 30 December 2019

Details

Title ID
F2015L01565
Registered
30 September 2015
Effective
30 September 2015 - 30 December 2019
Series
AASB 108
Type
Principal

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

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
    12 October 2015
  • Explanatory Statement
    12 October 2015

Senate

  • Legislative Instrument
    12 October 2015
  • Explanatory Statement
    12 October 2015