Federal Register of Legislation - Australian Government

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AASB 101
Notation: When applicable, this Standard supersedes AASB 101 Presentation of Financial Statements as made on 15 July 2004 and amended to 8 September 2005.

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15 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards

This Standard is superseded by AASB 101 - Presentation of Financial Statements - September 2007.
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Repealed by Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards

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

Compilations
TitleRegisteredRegisterIdComp No.Start DateEnd DateIncorporating Amendments Up To
Authoritative version AASB 101 - Presentation of Financial Statements - October 2006
No longer in force
18/Feb/2009F2009C00140 01/Jul/2008  AASB 2007-9 Amendments to Australian Accounting Standards arising from the Review of AASs 27, 29 and 31