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Federal Register of Legislation

Accounting Standard AASB 2020-2 Amendments to Australian Accounting Standards – Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2020L0027119 March 2020 - 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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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
F2020L00271
Registered
19 March 2020
Effective
19 March 2020 - 30 December 2022
Series
AASB 2020-2
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Date repealed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Repealed by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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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 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
    23 March 2020
  • Explanatory Statement
    23 March 2020

Senate

  • Legislative Instrument
    23 March 2020
  • Explanatory Statement
    23 March 2020