Federal Register of Legislation - Australian Government

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AASB 1
Notation: The Implementation Guidance accompanying AASB1 has been corrected. For details see Supporting Material.

For a savings provision relating to the repeal of this instrument, see paragraph 15 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.

This Standard is superseded by AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Date of Repeal 31 Dec 2022
Repealed by Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards

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LI Amendments