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AASB 5
Notation: When applicable, this Standard supersedes AASB 1042 - Discontinuing Operations - August 2000.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Date of Repeal 31 Dec 2017
Repealed by AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - August 2015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 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
No longer in force
26/May/2015F2015C00424 21/Jan/2015  AASB 2015-1 - Amendments to Australian Accounting Standards – Annual Improvements to Australian Accounting Standards 2012–2014 Cycle - January 2015
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
13/Apr/2015F2015C00322 17/Dec/201420/Jan/2015 AASB 2014-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2014)
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
03/Dec/2014F2014C01323 04/Jun/201416/Dec/2014 AASB 2014-1 Amendments to Australian Accounting Standards - June 2014
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
19/Nov/2014F2014C01266 01/Apr/201403/Jun/2014 AASB 2013-9 - Amendments to Australian Accounting Standards – Conceptual Framework, Materiality and Financial Instruments - December 2013
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
30/Jul/2013F2013C00550 23/Jan/201331/Mar/2014 AASB 2012-10 - Amendments to Australian Accounting Standards - Transition Guidance and Other Amendments - December 2012
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
31/Aug/2012F2012C00594 07/Oct/201122/Jan/2013 AASB 2011-9 - Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income - September 2011
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
08/Dec/2011F2011C00941 20/May/201106/Oct/2011 AASB 2011-1 - Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project - May 2011
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
09/Apr/2014F2014C00351 01/Mar/201119/May/2011 AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
04/Jan/2011F2011C00023 25/Nov/201028/Feb/2011 AASB 2010-5 - Amendments to Australian Accounting Standards - October 2010
Authoritative version AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004
Superseded
09/Apr/2014F2014C00350 28/Jul/201024/Nov/2010 AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - June 2010