Document ID: chunk:federal_register_of_legislation:F2021C00699:body:0:p13
Version: federal_register_of_legislation:F2021C00699
Segment Type: other
Provision Reference: 
Character Range: 32619–35593

and Not-for-Profit Tier 2 Entities. If an entity applying AASB 1060 elects to provide segment disclosures, it shall apply this Standard in preparing and presenting the information.

Compilation details
Accounting Standard AASB 8 Operating Segments (as amended)
Compilation details are not part of AASB 8.
This compiled Standard applies to annual periods beginning on or after 1 July 2021.  It takes into account amendments up to and including 6 March 2020 and was prepared on 8 June 2021 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 8 (August 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards
Standard     Date made    FRL identifier  Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)
AASB 8       7 Aug 2015   F2015L01606     31 Dec 2015         (beginning) 1 Jan 2016  see (a) below
AASB 2015-9  11 Nov 2015  F2015L01832     31 Dec 2015         (beginning) 1 Jan 2016  see (b) below
AASB 2019-1  21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020  see (c) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (d) below

(a) Entities may elect to apply this Standard to annual periods beginning on or after 1 January 2014 but before 1 January 2016.
(b) Entities may elect to apply this Standard to annual periods beginning before 1 January 2016.
(c) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.
(d) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.

Table of amendments
Paragraph affected  How affected  By … [paragraph/page]
 AusCF1             added         AASB 2019-1 [page 11]
 2                  added         AASB 2015-9 [7]
 Aus37.1            repealed      Legislation Act 2003, s. 48D
 Appendix C         replaced      AASB 1060 [page 59]

Deleted IFRS 8 text
Deleted IFRS 8 text is not part of AASB 8.
35A Paragraph 23 was amended by Improvements to IFRSs issued in April 2009. An entity shall apply that amendment for annual periods beginning on or after 1 January 2010. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact.
36A IAS 1 (as revised in 2007) amended the terminology used throughout IFRSs. In addition it amended paragraph 23(f). An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. If an entity applies IAS 1 (revised 2007) for an earlier period, the amendments shall be applied for that earlier period.
36B IAS 24 Related Party Disclosures (as revised in 2009) amended paragraph 34 for annual