Document ID: chunk:federal_register_of_legislation:F2022C00538:body:0:p9
Version: federal_register_of_legislation:F2022C00538
Segment Type: other
Provision Reference: 
Character Range: 21525–24259

or in relation to an individual entity), the repealed Standard continues to apply in relation to any period ending before that time as if the repeal had not occurred.
[Note: When this Standard applies under section 334 of the Corporations Act (either generally or in relation to an individual entity), it supersedes the application of the repealed Standard.]

Appendix A
Australian simplified disclosures for Tier 2 entities
This appendix is an integral part of the Standard.
AusA1 Paragraphs 15–17 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities.

Compilation details
Accounting Standard AASB 127 Separate Financial Statements (as amended)
Compilation details are not part of AASB 127.
This compiled Standard applies to annual periods beginning on or 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 127 (August 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 127     7 Aug 2015   F2015L01544     31 Dec 2015         (beginning) 1 Jan 2016  see (a) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (b) below
AASB 2021-7  20 Dec 2021  F2021L01883     31 Dec 2021         (beginning) 1 Jan 2022  see (c) below

   (a) Entities may elect to apply this Standard to annual periods beginning on or after 1 January 2014 but before 1 January 2016.
   (b) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.
   (c) Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.

Table of amendments
Paragraph affected  How affected  By … [paragraph/page]
 18                 amended       AASB 2021-7 [33]
 Aus20.1            repealed      Legislation Act 2003, s. 48D
Appendix A          replaced      AASB 1060 [page 64]

Deleted IAS 27 text
Deleted IAS 27 text is not part of AASB 127.
20 This Standard is issued concurrently with IFRS 10. Together, the two IFRSs supersede IAS 27 Consolidated and Separate Financial Statements (as amended in 2008).