Federal Register of Legislation - Australian Government

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AASB 116
Notation: When applicable this Standard supersedes AASB 1015 - Acquisitions of Assets, AASB 1021 - Depreciation, AASB 1041 - Revaluation of Non-Current Assets, AAS 4 - Depreciation, AAS 21 - Acquisitions of Assets.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Date of Repeal 31 Dec 2016
Repealed by AASB 116 - Property, Plant and Equipment - August 2015

    Displayed here are links to compilations of the Principal, the most current at the top of the list.

Compilations
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TitleRegisteredRegisterIdComp No.Start DateEnd DateIncorporating Amendments Up To
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Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
No longer in force
18/Mar/2015F2015C00242 12/Dec/2014  AASB 2014-6 - Amendments to Australian Accounting Standards – Agriculture: Bearer Plants
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
17/Mar/2015F2015C00232 11/Aug/201411/Dec/2014 AASB 2014-4 - Amendments to Australian Accounting Standards – Clarification of Acceptable Methods of Depreciation and Amortisation
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
30/Jan/2015F2015C00105 04/Jun/201410/Aug/2014 AASB 2014-1 Amendments to Australian Accounting Standards - June 2014
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
09/Aug/2013F2013C00602 21/Jul/201203/Jun/2014 AASB 2012-5 - Amendments to Australian Accounting Standards arising from Annual Improvements 2009-2011 Cycle - June 2012
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
05/May/2014F2014C00623 28/Jul/201031/Dec/2012 AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - June 2010
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
13/Nov/2009F2009C01128 01/Jul/200927/Jul/2010 AASB 2009-6 Amendments to Australian Accounting Standards
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
13/Nov/2009F2009C01127 01/Jan/200930/Jun/2009 AASB 2009-6 Amendments to Australian Accounting Standards - June 2009
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
10/Dec/2008F2008C00625 01/Jul/200831/Dec/2008 AASB 2007-9 Amendments to Australian Accounting Standards arising from the Review of AASs 27, 29 and 31
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
01/Aug/2007F2007C00509 01/Jul/200730/Jun/2007 AASB 2007-4 - Amendments to Australian Accounting Standards - April 2007
Authoritative version AASB 116 - Property, Plant and Equipment - July 2004
Superseded
28/Jul/2006F2006C00435 01/Jan/200530/Jun/2007 AASB 2004-1 Amendments to Australian Accounting Standards - no Australian Guidance