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Accounting Standard AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2023L0137713 October 2023

Details

Title ID
F2023L01377
Registered
13 October 2023
Effective
13 October 2023
Series
AASB 2023-5
Type
Principal

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

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
    16 October 2023
  • Explanatory Statement
    16 October 2023

Senate

  • Legislative Instrument
    17 October 2023
  • Explanatory Statement
    17 October 2023