Document ID: chunk:federal_register_of_legislation:F2023C00190:reg:4:p2
Version: federal_register_of_legislation:F2023C00190
Segment Type: reg
Provision Reference: reg 4 (pt 2/3)
Character Range: 105200–108208

on 6 February 2023 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 1054 (May 2011) 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 1054    11 May 2011  F2011L00817     30 Jun 2011         (beginning) 1 Jul 2011  see (a) below
AASB 2011-2  11 May 2011  F2011L00824     30 Jun 2013         (beginning) 1 Jul 2013  see (b) below
AASB 2015-3  28 Jan 2015  F2015L00134     30 Jun 2015         (beginning) 1 Jul 2015  see (c) below
AASB 2019-1  21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020  see (d) below
AASB 2019-4  21 Nov 2019  F2019L01584     29 Jun 2020         (ending) 30 Jun 2020    see (e) below
AASB 2019-5  21 Nov 2019  F2019L01585     31 Dec 2019         (beginning) 1 Jan 2020  see (d) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (f) below
AASB 2021-6  8 Dec 2021   F2021L01793     31 Dec 2022         (beginning) 1 Jan 2023  see (g) below
AASB 2022-4  23 Jun 2022  F2022L01041     29 Jun 2022         (ending) 30 Jun 2022    see (h) below
AASB 2022-7  15 Dec 2022  F2023L00018     31 Dec 2022         (beginning) 1 Jan 2023  see (g) below

   (a) Entities may elect to apply this Standard, or individual disclosure requirements, to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2011, provided that AASB 2011-1 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project, or the relevant individual amendments, is also applied to such periods.

   (b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 July 2009 but before 1 July 2013, provided that AASB 1053 Application of Tiers of Australian Accounting Standards, AASB 1054 Australian Additional Disclosures and AASB 2011-1 Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project are also applied to such periods.

   (c) Entities may elect to apply this Standard to annual periods beginning on or after 1 January 2014 but before 1 July 2015.

   (d) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.

   (e) Entities may elect to apply this Standard to annual periods ending before 30 June 2020.

   (f) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.

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

   (h) Entities may elect to apply this Standard to annual periods ending before 30 June 2022.