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Accounting Standard AASB 2018-7 Amendments to Australian Accounting Standards – Definition of Material

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2019L0002107 January 2019 - 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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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
F2019L00021
Registered
07 January 2019
Effective
07 January 2019 - 30 December 2022
Series
AASB 2018-7
Type
Principal

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

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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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
    12 February 2019
  • Explanatory Statement
    12 February 2019

Senate

  • Legislative Instrument
    12 February 2019
  • Explanatory Statement
    12 February 2019