Federal Register of Legislation - Australian Government

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AASB 123 - Borrowing Costs - June 2007

Authoritative Version
  • Series
  • No longer in force
AASB 123
Notation: When applicable, this Standard supersedes AASB 123 - Borrowing Costs - July 2004 as notified in the Commonwealth of Australia Gazette No. S 294 on 22 July 2004.
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Repealed by AASB 123 - Borrowing Costs - August 2015

    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 123 - Borrowing Costs - June 2007
No longer in force
28/May/2015F2015C00447 28/Jan/2015  AASB 2015-3 - Amendments to Australian Accounting Standards arising from the Withdrawal of AASB 1031 Materiality - January 2015
Authoritative version AASB 123 - Borrowing Costs - June 2007
Superseded
14/Apr/2015F2015C00340 17/Dec/201427/Jan/2015 AASB 2014-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2014)
Authoritative version AASB 123 - Borrowing Costs - June 2007
Superseded
31/Mar/2015F2015C00271 12/Dec/201416/Dec/2014 AASB 2014-6 - Amendments to Australian Accounting Standards – Agriculture: Bearer Plants
Authoritative version AASB 123 - Borrowing Costs - June 2007
Superseded
28/Apr/2014F2014C00494 28/Jul/201011/Dec/2014 AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements - June 2010
Authoritative version AASB 123 - Borrowing Costs - June 2007
Superseded
13/Nov/2009F2009C01134 01/Jan/200927/Jul/2010 AASB 2009-6 Amendments to Australian Accounting Standards