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AASB 1 - First-time Adoption of Australian Accounting Standards - July 2015

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2023C00177 (C06)31 December 2022

All versions

Effective date
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Comp.
Includes amendments
31 Dec 2022
(C06)

AASB 17 Insurance Contracts - July 2017

Accounting Standard AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction

Accounting Standard AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments

29 Jun 2022 - 30 Dec 2022
(C05)

Accounting Standard AASB 2022-2 Amendments to Australian Accounting Standards – Extending Transition Relief under AASB 1

31 Dec 2021 - 28 Jun 2022
(C04)

Accounting Standard AASB 2020-3 Amendments to Australian Accounting Standards – Annual Improvements 2018–2020 and Other Amendments

Accounting Standard AASB 2021-7 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections

30 Jun 2021 - 30 Dec 2021
(C03)

Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities

Accounting Standard AASB 2020-2 Amendments to Australian Accounting Standards – Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities

31 Dec 2018 - 29 Jun 2021
(C02)

AASB 16 - Leases - February 2016

AASB 1058 - Income of Not-for-Profit Entities - December 2016

AASB 2017-4 Amendments to Australian Accounting Standards – Uncertainty over Income Tax Treatments

Accounting Standard AASB 2018-8 Amendments to Australian Accounting Standards – Right-of-Use Assets of Not-for-Profit Entities

31 Dec 2017 - 30 Dec 2018
(C01)

AASB 2017-1 - Amendments to Australian Accounting Standards – Transfers of Investment Property, Annual Improvements 2014–2016 Cycle and Other Amendments

Accounting Standard AASB 2017-5 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections

6 total

As made

Effective date
Making date
01 Oct 2015 - 30 Dec 2017
24 Jul 2015
1 total