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Accounting Standard AASB 2019-3 Amendments to Australian Accounting Standards – Interest Rate Benchmark Reform

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2019L0144212 November 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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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
F2019L01442
Registered
12 November 2019
Effective
12 November 2019 - 30 December 2022
Series
AASB 2019-3
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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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
    25 November 2019
  • Explanatory Statement
    25 November 2019

Senate

  • Legislative Instrument
    14 November 2019
  • Explanatory Statement
    14 November 2019