Document ID: chunk:federal_register_of_legislation:F2023C00436:body:0:p43
Version: federal_register_of_legislation:F2023C00436
Segment Type: other
Provision Reference: 
Character Range: 114739–118034

in AASB 2014-5) for not-for-profit entities to annual reporting periods beginning on or after 1 January 2019, instead of 1 January 2018.  However, earlier application of AASB 101 (2015) incorporating the text that relates to AASB 15 is permitted, provided that AASB 15 is also applied.
(d) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023, provided that AASB 9 Financial Instruments is also applied on or before the date of initial application of AASB 17. (AASB 17 was amended prior to its mandatory application by various amending Standards, including AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments, made by the AASB on 15 December 2022.)
(e) Entities may elect to apply this Standard to annual periods beginning before 1 January 2018.
(f) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.
(g) Entities may elect to apply the amendments set out in this Standard to annual periods beginning before 1 January 2024.
(h) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.
(i) AASB 2020-6 deferred the effective date of the amendments set out in AASB 2020-1 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current to annual periods beginning on or after 1 January 2023, instead of 1 January 2022. However, earlier application of those amendments to annual periods beginning before 1 January 2023 is permitted.
(j) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023.
(k) Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.
(l) AASB 2022-6 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Deferral of Effective Date deferred the effective date of the amendments set out in AASB 2020-6 to annual periods beginning on or after 1 January 2024, instead of 1 January 2023. However, earlier application of those amendments to annual periods beginning before 1 January 2024 is permitted.  The deferred requirements were originally set out in AASB 2020-1.

Table of amendments
Paragraph affected          How affected  By … [paragraph/page]
 AusCF1                     added         AASB 2019-1 [page 14]
 7                          amended       AASB 2018-7 [page 5]
                            amended       AASB 2021-2 [page 5]
                            amended       AASB 2021-7 [29]
                            amended       AASB 17 [page 77]
 10                         amended       AASB 2021-2 [page 6]
 15                         amended       AASB 2019-1 [page 14]
 AusCF15                    added         AASB 2019-1 [page 14]
 Aus16.2                    deleted       AASB 1058 [page 22]
 19-20                      amended       AASB 2019-1 [page 14]
 Aus19.1                    amended       AASB 1060 [page 60]
 AusCF19-AusCF20            added         AASB 2019-1 [page 14]
 23-24                      amended       AASB 2019-1 [page 15]
 AusCF23-AusCF24            added         AASB 2019-1 [page 15]
 28                         amended       AASB 2019-1 [page 16]
 AusCF28                    added         AASB 2019-1