Document ID: chunk:federal_register_of_legislation:F2023C00194:body:0:p43
Version: federal_register_of_legislation:F2023C00194
Segment Type: other
Provision Reference: 
Character Range: 113233–116127

(ending) 30 Jun 2009
AASB 2009-11  7 Dec 2009   F2009L04690     23 Dec 2009         (beginning) 1 Jan 2018       see (k) below
AASB 2009-12  15 Dec 2009  F2009L04669     23 Dec 2009         (beginning) 1 Jan 2011       see (l) below
AASB 2010-5   27 Oct 2010  F2010L03081     25 Nov 2010         (beginning) 1 Jan 2011       see (l) below
AASB 2010-7   6 Dec 2010   F2011L00315     1 Mar 2011          (beginning) 1 Jan 2018       see (m) below
AASB 2011-7   29 Aug 2011  F2011L02017     5 Oct 2011          (beginning) 1 Jan 2013       see (n) below
AASB 2011-8   2 Sep 2011   F2011L02038     8 Oct 2011          (beginning) 1 Jan 2013       see (o) below
AASB 2012-10  18 Dec 2012  F2013L00080     23 Jan 2013         (beginning) 1 Jan 2013       see (p) below
AASB 2013-9   20 Dec 2013  F2014L00370     1 Apr 2014          Pt A (ending) 20 Dec 2013    see (q) below
                                                               Pt B (beginning) 1 Jan 2014  see (r) below
AASB 2014-5   12 Dec 2014  F2015L00107     12 Dec 2014         (beginning) 1 Jan 2018       see (s) below
AASB 2014-7   17 Dec 2014  F2015L00135     17 Dec 2014         (beginning) 1 Jan 2018       see (t) below
AASB 2015-8   22 Oct 2015  F2015L01840     31 Dec 2016         (beginning) 1 Jan 2017       see (u) below
AASB 16       23 Feb 2016  F2016L00233     31 Dec 2018         (beginning) 1 Jan 2019       see (v) below
AASB 2016-7   9 Dec 2016   F2017L00043     31 Dec 2016         (beginning) 1 Jan 2017       see (w) below
AASB 17       19 Jul 2017  F2017L01184     31 Dec 2022         (beginning) 1 Jan 2023       see (x) below
AASB 2017-5   12 Dec 2017  F2018L00067     31 Dec 2017         (beginning) 1 Jan 2018       see (y) below
AASB 2019-1   21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020       see (z) below
AASB 2021-7   20 Dec 2021  F2021L01883     31 Dec 2021         (beginning) 1 Jan 2022       see (aa) below

   (a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2006.
   (b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2007.
   (c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 that end before 31 December 2005.
   (d) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 8 Operating Segments is also applied to such periods.
   (e) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2007.
   (f) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of