Document ID: chunk:federal_register_of_legislation:F2022C00487:reg:4
Version: federal_register_of_legislation:F2022C00487
Segment Type: reg
Provision Reference: reg 4
Character Range: 7317–8183

4                        In addition, this Standard provides some exceptions to, or exemptions from, the requirements of other Standards. All specified requirements for reporting regulatory deferral account balances, and any exceptions to, or exemptions from, the requirements of other Standards that are related to those balances, are contained within this Standard instead of within those other Standards.

Application
Aus4.1              [Deleted by the AASB]
Aus4.2              This Standard applies to annual reporting periods beginning on or after 1 January 2016.
Aus4.3              This Standard may be applied to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2016. When an entity applies this Standard to such an annual reporting period, it shall disclose that fact.

Commencement
Aus4.4              [Repealed]

Scope