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AASB 2016-1 Amendments to Australian Accounting Standards - Recognition of Deferred Tax Assets for Unrealised Losses - February 2016

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2016L0023104 March 2016 - 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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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
F2016L00231
Registered
04 March 2016
Effective
04 March 2016 - 30 December 2022
Series
AASB 2016-1
Type
Principal

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Date repealed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Repealed by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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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 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
    15 March 2016
  • Explanatory Statement
    15 March 2016

Senate

  • Legislative Instrument
    15 March 2016
  • Explanatory Statement
    15 March 2016