Document ID: chunk:federal_register_of_legislation:F2023C00382:front:0:p116
Version: federal_register_of_legislation:F2023C00382
Segment Type: other
Provision Reference: 
Character Range: 305266–308011

1 January 2023, instead of 1 January 2021, and also deferred the legal commencement date accordingly.

   (d)  Entities may elect to apply this Standard to annual periods beginning before 1 January 2023.

Table of amendments

Paragraph affected                          How affected  By … [paragraph/page]
 AusCF1                                     added         AASB 2019-1 [page 13]
 4                                          amended       AASB 2020-5 [page 6]
 7                                          amended       AASB 2020-5 [page 6]
                                            amended       AASB 2021-7 [63]
 8                                          amended       AASB 2021-7 [63]
 8A                                         added         AASB 2020-5 [page 6]
                                            amended       AASB 2021-7 [64]
 10-12                                      amended       AASB 2020-5 [page 6]
 14                                         amended       AASB 2021-7 [65]
 19                                         amended       AASB 2020-5 [page 7]
 24                                         amended       AASB 2020-5 [page 7]
 27                                         deleted       AASB 2020-5 [page 7]
 28                                         amended       AASB 2020-5 [page 8]
 28A-28D (and preceding heading)            added         AASB 2020-5 [page 8]
 28E                                        added         AASB 2020-5 [page 8]
                                            amended       AASB 2021-7 [66]
 28F                                        added         AASB 2020-5 [page 8]
 29 (and preceding heading)                 amended       AASB 2020-5 [page 8]
 32 (preceding heading)                     amended       AASB 2020-5 [page 8]
 34                                         amended       AASB 2020-5 [page 9]
 38-39                                      amended       AASB 2020-5 [page 9]
 44-45 (and preceding heading)              amended       AASB 2020-5 [page 9]
 47-48                                      amended       AASB 2020-5 [page 10]
 50                                         amended       AASB 2020-5 [page 10]
 53                                         amended       AASB 2020-5 [page 11]
 55-56                                      amended       AASB 2020-5 [page 11]
 60                                         amended       AASB 2020-5 [page 11]
 62                                         amended       AASB 2020-5 [page 11]
 62A                                        added         AASB 2020-5 [page 12]
 65                                         amended       AASB 2020-5 [page 12]
 65A                                        added         AASB 2020-5 [page 12]