Document ID: chunk:federal_register_of_legislation:F2024C00050:body:0:p21
Version: federal_register_of_legislation:F2024C00050
Segment Type: other
Provision Reference: 
Character Range: 60588–63181

renumbered    AASB 16 [page 47]
 Aus58.2                          renumbered    AASB 16 [page 47]
 59                               added         AASB 16 [page 47]
 60                               added         AASB 2016-2 [page 6]
 61                               added         AASB 17 [page 76]
 62-63                            added         AASB 2023-1 [page 6]
 AusA1                            amended       AASB 2016-2 [page 6]
 Appendix A                       replaced      AASB 1060 [page 61]

Table of amendments to guidance
 Illustrative example A  amended  AASB 2016-2 [page 6]
                         amended  AASB 16 [page 47]
 Illustrative example C  added    AASB 2016-2 [page 7]

Deleted IAS 7 text
Deleted IAS 7 text is not part of AASB 107.
2 This Standard supersedes IAS 7 Statement of Changes in Financial Position, approved in July 1977.
3 … Accordingly, this Standard requires all entities to present a statement of cash flows.
[the last sentence of the paragraph]
54 IAS 27 (as amended in 2008) amended paragraphs 39–42 and added paragraphs 42A and 42B. An entity shall apply those amendments for annual periods beginning on or after 1 July 2009. If an entity applies IAS 27 (amended 2008) for an earlier period, the amendments shall be applied for that earlier period. The amendments shall be applied retrospectively.
55 Paragraph 14 was amended by Improvements to IFRSs issued in May 2008. An entity shall apply that amendment for annual periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact and apply paragraph 68A of IAS 16.
56 Paragraph 16 was amended by Improvements to IFRSs issued in April 2009. An entity shall apply that amendment for annual periods beginning on or after 1 January 2010. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact.
57 IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 37, 38 and 42B and deleted paragraph 50(b). An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.
58 Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs 42A and 42B and added paragraph 40A. An entity shall apply those amendments for annual periods beginning on or after 1 January 2014. Earlier application of Investment Entities is permitted. If an entity applies those amendments earlier it shall also apply all amendments included in Investment Entities at the same time.