Document ID: chunk:federal_register_of_legislation:F2023L00015:reg:2
Version: federal_register_of_legislation:F2023L00015
Segment Type: reg
Provision Reference: reg 2
Character Range: 4972–6480

2                        This Standard also amends the following Standards to remove the temporary consequential amendments set out in AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments since AASB 4 Insurance Contracts (August 2015) and AASB 1023 General Insurance Contracts (July 2004) do not apply to public sector entities for periods beginning on or after 1 July 2026:
(a)                    AASB 1 First-time Adoption of Australian Accounting Standards (July 2015);
(b)                   AASB 3 Business Combinations (August 2015);
(c)                    AASB 5 Non-current Assets Held for Sale and Discontinued Operations (August 2015);
(d)                   AASB 7 Financial Instruments: Disclosures (August 2015);
(e)                    AASB 9 Financial Instruments (December 2014);
(f)                    AASB 15 Revenue from Contracts with Customers (December 2014);
(g)                   AASB 119 Employee Benefits (August 2015);
(h)                   AASB 132 Financial Instruments: Presentation (August 2015);
(i)                     AASB 136 Impairment of Assets (August 2015);
(j)                     AASB 137 Provisions, Contingent Liabilities and Contingent Assets (August 2015);
(k)                   AASB 138 Intangible Assets (August 2015);
(l)                     AASB 1057 Application of Australian Accounting Standards (July 2015); and
(m)                 AASB 1058 Income of Not-for-Profit Entities (December 2016).

Application