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AASB 2016-7 - Amendments to Australian Accounting Standards – Deferral of AASB 15 for Not-for-Profit Entities - December 2016

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2017L0004331 December 2016 - 30 December 2022

AASB 1049 - Whole of Government and General Government Sector Financial Reporting - December 2012 did not require registration on the Federal Register of Legislative Instruments as it was issued by the Australian Accounting Standards Board under its general powers of the Australian Securities and Investments Commission Act 2001 (see paragraph 227(1)(c)). For more information regarding this accounting standard, please refer to the Australian Accounting Standards Board website at http://www.aasb.gov.au.


Details

Title ID
F2017L00043
Collection
Legislative instrument
Series
AASB 2016-7
Type
Amending | As Made
Registered
12 January 2017
Effective
31 December 2016 - 30 December 2022

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

AASB 1049 - Whole of Government and General Government Sector Financial Reporting - December 2012 did not require registration on the Federal Register of Legislative Instruments as it was issued by the Australian Accounting Standards Board under its general powers of the Australian Securities and Investments Commission Act 2001 (see paragraph 227(1)(c)). For more information regarding this accounting standard, please refer to the Australian Accounting Standards Board website at http://www.aasb.gov.au.

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
    07 February 2017
  • Explanatory Statement
    07 February 2017

Senate

  • Legislative Instrument
    07 February 2017
  • Explanatory Statement
    07 February 2017