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Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2024L0070820 June 2024

Details

Title ID
F2024L00708
Registered
20 June 2024
Effective
20 June 2024
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
    24 June 2024
  • Explanatory Statement
    24 June 2024

Senate

  • Legislative Instrument
    24 June 2024
  • Explanatory Statement
    24 June 2024