Document ID: chunk:federal_register_of_legislation:F2022C00493:reg:3:p4
Version: federal_register_of_legislation:F2022C00493
Segment Type: reg
Provision Reference: reg 3 (pt 4/7)
Character Range: 312889–316490

after 1 January 2022.  It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 2 (July 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards
Standard     Date made    FRL identifier  Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)
AASB 2       24 Jul 2015  F2015L01603     31 Dec 2017         (beginning) 1 Jan 2018  see (a) below
AASB 2016-5  21 Jul 2016  F2016L01237     31 Dec 2017         (beginning) 1 Jan 2018  see (b) below
AASB 2017-5  12 Dec 2017  F2018L00067     31 Dec 2017         (beginning) 1 Jan 2018  see (b) below
AASB 2018-7  18 Dec 2018  F2019L00021     31 Dec 2019         (beginning) 1 Jan 2020  see (c) below
AASB 2019-1  21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020  see (c) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (d) below
AASB 2021-7  20 Dec 2021  F2021L01883     31 Dec 2021         (beginning) 1 Jan 2022  see (e) below

   (a) Entities may elect to apply this Standard to annual periods beginning after 24 July 2014 but before 1 January 2018.
(b) Entities may elect to apply this Standard to annual periods beginning before 1 January 2018.
(c) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.
   (d) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.
   (e) Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.

Table of amendments to Standard
Paragraph affected               How affected  By … [paragraph/page]
 AusCF1                          added         AASB 2019-1 [page 8]
 19                              amended       AASB 2016-5 [page 5]
 30-31                           amended       AASB 2016-5 [page 6]
 33                              amended       AASB 2016-5 [page 6]
 33A-33H (and headings)          added         AASB 2016-5 [page 6]
 52                              amended       AASB 2016-5 [page 7]
 Aus52.1                         amended       AASB 2016-5 [page 7]
 59A-59B                         added         AASB 2016-5 [page 7]
 63D                             added         AASB 2016-5 [page 8]
 63E                             added         AASB 2019-1 [page 9]
 Aus64.1                         repealed      Legislation Act 2003, s. 48D
 Appendix A – equity instrument  amended       AASB 2019-1 [page 9]
 B44A-B44C (and heading)         added         AASB 2016-5 [page 8]
 Appendix C                      replaced      AASB 1060 [page 57]

Table of amendments to implementation guidance
Paragraph affected           How affected           By … [paragraph/page]
 IG17                        amended                AASB 2018-7 [page 7]
                             amended (Example 11)   AASB 2021-7 [18]
 IG19                        amended                AASB 2016-5 [page 9]
                             amended                AASB 2017-5 [16]
                             amended (Example 12A)  AASB 2017-5 [17]
 IG19A (preceding heading)   amended                AASB 2017-5 [18]
 IG19A-IG19B (and headings)  added                  AASB 2016-5 [page