Document ID: chunk:federal_register_of_legislation:F2025C00172:body:0:p80
Version: federal_register_of_legislation:F2025C00172
Segment Type: other
Provision Reference: 
Character Range: 209055–211864

2028
AASB 2024-3   5 Sep 2024   F2024L01194     31 Dec 2025         (beginning) 1 Jan 2026      not compiled*
AASB 2024-4   7 Nov 2024   F2024L01481     31 Dec 2024         (beginning) 1 Jan 2025      see (g) below

   * The amendments made by this Standard are not included in this compilation, which presents the principal Standard as applicable to annual periods beginning on or after 1 January 2025.  The compilation includes amendments that apply mandatorily only to periods beginning on or after 1 January 2028.  See AASB 2024-4.
   (a) Entities may elect to apply this Standard to annual periods beginning on or after 1 January 2014 but before 1 July 2016, provided that AASB 11 Joint Arrangements, AASB 12 Disclosure of Interests in Other Entities, AASB 127 Separate Financial Statements and AASB 128 Investments in Associates and Joint Ventures are also applied to such periods.
   (b) AASB 2015-10 deferred the effective date of certain requirements included in AASB 10 to annual periods beginning on or after 1 January 2018 instead of 1 July 2016.  Entities may elect to apply this Standard to annual periods beginning before 1 January 2016.  Entities may elect to apply the deferred requirements to annual periods beginning on or after 1 January 2014 but before 1 January 2018.  The deferred requirements were originally set out in AASB 2014-10 Amendments to Australian Accounting Standards – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture.
   (c) AASB 2017-5 again deferred the effective date of certain requirements included in AASB 10, to annual periods beginning on or after 1 January 2022 instead of 1 January 2018.  Entities may elect to apply this Standard to annual periods beginning before 1 January 2018.  Entities may elect to apply the deferred requirements to annual periods beginning on or after 1 January 2014 but before 1 January 2022.  The deferred requirements were originally set out in AASB 2014-10.
   (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 beginning before 1 July 2021.
   (f) AASB 2021-7 again deferred the effective date of certain requirements included in AASB 10, to annual periods beginning on or after 1 January 2025 instead of 1 January 2022.  Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.  Entities may elect to apply the deferred requirements to annual periods beginning on or after 1 January 2014 but before 1 January 2025.  The deferred requirements were originally set out in AASB 2014-10.
   (g) AASB 2024-4 again deferred the effective date of certain requirements included in AASB 10, to annual periods beginning on or after 1 January 2028 instead