Document ID: chunk:federal_register_of_legislation:F2025C00207:front:0:p13
Version: federal_register_of_legislation:F2025C00207
Segment Type: other
Provision Reference: 
Character Range: 34393–37407

39AB AASB 16 Leases, issued in February 2016, amended paragraphs 30, C4, D1, D7, D8B and D9, deleted paragraph D9A and added paragraphs D9B–D9E. An entity shall apply those amendments when it applies AASB 16.
     39AC AASB 2017-1 Amendments to Australian Accounting Standards – Transfers of Investment Property, Annual Improvements 2014–2016 Cycle and Other Amendments added paragraph D36 and amended paragraph D1. An entity shall apply that amendment when it applies AASB Interpretation 22 Foreign Currency Transactions and Advance Consideration, as identified in AASB 1048 Interpretation of Standards.
39AD AASB 2017-1 Amendments to Australian Accounting Standards – Transfers of Investment Property, Annual Improvements 2014–2016 Cycle and Other Amendments, issued in February 2017, deleted paragraphs 39AA and E3–E7. A for-profit entity shall apply those amendments for annual periods beginning on or after 1 January 2018. A not-for-profit entity shall apply those amendments for annual periods beginning on or after 1 January 2019.
39AE AASB 17 Insurance Contracts, issued in July 2017, amended paragraphs B1 and D1, deleted the heading before paragraph D4 and paragraph D4, and after paragraph B12 added a heading and paragraph B13. An entity shall apply those amendments when it applies AASB 17.
39AF AASB 2017-4 Amendments to Australian Accounting Standards – Uncertainty over Income Tax Treatments added paragraph E8. An entity shall apply that amendment when it applies AASB Interpretation 23 Uncertainty over Income Tax Treatments, as identified in AASB 1048 Interpretation of Standards.
39AG AASB 2020-3 Amendments to Australian Accounting Standards – Annual Improvements 2018–2020 and Other Amendments, issued in June 2020, amended paragraph D1(f) and added paragraph D13A. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2022. Earlier application is permitted. If an entity applies the amendment for an earlier period, it shall disclose that fact.
39AH AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction, issued in June 2021, amended paragraph B1 and added paragraph B14. An entity shall apply these amendments for annual reporting periods beginning on or after 1 January 2023. Earlier application is permitted. If an entity applies the amendments for an earlier period, it shall disclose that fact.
39AI AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability, issued in October 2023, amended paragraphs 31C and D27. An entity shall apply those amendments when it applies AASB 121 The Effects of Changes in Foreign Exchange Rates (as amended in October 2023).

Withdrawal of IFRS 1 (issued 2003)
40 [Deleted by the AASB]

Commencement of the legislative instrument
Aus40.1 [Repealed]

Withdrawal of AASB pronouncements
Aus40.2 This Standard repeals AASB 1 First-time Adoption of Australian Accounting Standards issued in May 2009.