Document ID: chunk:federal_register_of_legislation:F2023C00436:body:0:p44
Version: federal_register_of_legislation:F2023C00436
Segment Type: other
Provision Reference: 
Character Range: 117600–121736

19-20                      amended       AASB 2019-1 [page 14]
 Aus19.1                    amended       AASB 1060 [page 60]
 AusCF19-AusCF20            added         AASB 2019-1 [page 14]
 23-24                      amended       AASB 2019-1 [page 15]
 AusCF23-AusCF24            added         AASB 2019-1 [page 15]
 28                         amended       AASB 2019-1 [page 16]
 AusCF28                    added         AASB 2019-1 [page 16]
 54                         amended       AASB 17 [page 77]
 60                         amended       AASB 2022-6 [page 6]
 69                         amended       AASB 2020-1 [page 5]
 70 (preceding heading)     added         AASB 2020-1 [page 6]
 71 (preceding heading)     added         AASB 2020-1 [page 6]
 71                         amended       AASB 2022-6 [page 6]
 72A (and heading)          added         AASB 2020-1 [page 6]
 72A                        amended       AASB 2022-6 [page 6]
 72B                        added         AASB 2022-6 [page 6]
 73                         amended       AASB 2020-1 [page 6]
 74                         amended       AASB 2020-1 [page 6]
                            amended       AASB 2022-6 [page 6]
 75A                        added         AASB 2020-1 [page 7]
 76                         amended       AASB 2020-1 [page 7]
 76ZA                       added         AASB 2022-6 [page 7]
 76A (and heading)          added         AASB 2020-1 [page 7]
 76B                        added         AASB 2020-1 [page 7]
 82                         amended       AASB 17 [page 77]
 89                         amended       AASB 2019-1 [page 16]
 AusCF89                    added         AASB 2019-1 [page 16]
 95                         amended       AASB 2017-5 [22]
 114                        amended       AASB 2021-2 [page 6]
 117                        amended       AASB 2021-2 [page 6]
 117A-117E                  added         AASB 2021-2 [page 6]
 118-119                    deleted       AASB 2021-2 [page 7]
 121                        deleted       AASB 2021-2 [page 7]
 122                        amended       AASB 2021-2 [page 7]
 123                        amended       AASB 16 [page 46]
 Aus136.1                   amended       AASB 2017-5 [23]
                            deleted       AASB 2019-1 [page 17]
 AusCFAus136.1              added         AASB 2019-1 [page 17]
 Aus136.2                   deleted       AASB 2019-1 [page 17]
 AusCFAus136.2              added         AASB 2019-1 [page 17]
 139D                       deleted       AASB 2020-1 [page 7]
 139Q                       added         AASB 16 [page 46]
 139R                       added         AASB 17 [page 78]
 139S                       added         AASB 2019-1 [page 17]
 139T                       added         AASB 2018-7 [page 6]
 139U                       added         AASB 2020-1 [page 7]
                            amended       AASB 2020-6 [page 5]
                            amended       AASB 2022-6 [page 7]
 139V                       added         AASB 2021-2 [page 7]
 139W                       added         AASB 2022-6 [page 7]
 Aus140.1                   repealed      Legislation Act 2003, s. 48D
 Appendix A – Aus7.2        amended       AASB 2019-1 [page 17]
 Appendix B – RDR15.1       amended       AASB 2019-1 [page 17]
 Appendix B – AusCFRDR15.1  added         AASB 2019-1 [page 17]
 Appendix B                 replaced      AASB 1060 [page 61]

Deleted IAS 1 text
Deleted IAS 1 text is not part of AASB 101.
2 An entity shall apply this Standard in preparing and presenting general purpose financial statements in accordance with International Financial Reporting Standards (IFRSs).
139A IAS 27 (as amended in 2008) amended paragraph 106. An entity shall apply that amendment for annual periods beginning on or after 1 July 2009. If an entity applies IAS 27 (amended 2008) for an earlier period, the amendment shall be applied for that earlier period. The amendment shall be applied retrospectively.
139B Puttable Financial Instruments and Obligations Arising on Liquidation (Amendments to IAS 32 and IAS 1), issued