Document ID: chunk:federal_register_of_legislation:F2024L00708:body:0:p143
Version: federal_register_of_legislation:F2024L00708
Segment Type: other
Provision Reference: 
Character Range: 398560–401563

Presentation and Disclosure in Financial Statements issued in June 2024 amended paragraph 11. An entity shall apply those amendments when it applies AASB 18.

AASB Interpretation 20 Stripping Costs in the Production Phase of a Surface Mine (August 2015)
Below the heading 'References', the reference to AASB 101 is amended. New text is underlined and deleted text is struck through.

References
• Framework for the Preparation and Presentation of Financial Statements1
• AASB 18 Presentation and Disclosure in Financial StatementsAASB 101 Presentation of Financial Statements
• AASB 102 Inventories
• AASB 116Property, Plant and Equipment
• AASB 138 Intangible Assets

AASB Interpretation 21 Levies (August 2015)
Below the heading 'References', the references to AASB 101 and AASB 108 are amended. New text is underlined and deleted text is struck through.

References
• AASB 18 Presentation and Disclosure in Financial StatementsAASB 101 Presentation of Financial Statements
• AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors
• AASB 112 Income Taxes
• AASB 120 Accounting for Governments Grants and Disclosures of Government Assistance
• AASB 124 Related Party Disclosures
• AASB 134 Interim Financial Reporting
• AASB 137 Provisions, Contingent Liabilities and Contingent Assets
• AASB Interpretation 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment

A footnote is added to 'AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors.' in paragraph A2. New text is underlined.

  1 When it issued AASB 18 Presentation and Disclosure in Financial Statements in June 2024, the AASB changed the title of AASB 108 to Basis of Preparation of Financial Statements.

AASB Interpretation 22 Foreign Currency Transactions and Advance Consideration (February 2017)
Below the heading 'References', the reference to AASB 108 is amended. New text is underlined and deleted text is struck through.

References
• Framework for the Preparation and Presentation of Financial Statements1
• AASB 108 Basis of Preparation of Financial StatementsAccounting Policies, Changes in Accounting Estimates and Errors
• AASB 121 The Effects of Changes in Foreign Exchange Rates

A footnote is added to 'AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors;' in paragraph A2(a). New text is underlined.

  2 When it issued AASB 18 Presentation and Disclosure in Financial Statements in June 2024, the AASB changed the title of AASB 108 to Basis of Preparation of Financial Statements.

AASB Interpretation 23 Uncertainty over Income Tax Treatments (July 2017)
Below the heading 'References', the references to AASB 101 and AASB 108 are amended. Paragraphs 14 and A4 are amended and paragraph B1A is added. New text is underlined and deleted text is struck through.

References
• AASB 101 Presentation of Financial Statements
• AASB 108 Basis of Preparation