Document ID: chunk:federal_register_of_legislation:F2023C00194:body:0:p46
Version: federal_register_of_legislation:F2023C00194
Segment Type: other
Provision Reference: 
Character Range: 120836–125729

its consequential amendments in AASB 2014-5) for not-for-profit entities to annual reporting periods beginning on or after 1 January 2019, instead of 1 January 2018.  However, earlier application of AASB 1023 (2015) incorporating the text that relates to AASB 15 is permitted, provided that AASB 15 is also applied.
   (x) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023, provided that AASB 9 Financial Instruments is also applied on or before the date of initial application of AASB 17. (AASB 17 was amended prior to its mandatory application by various amending Standards, including AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments, made by the AASB on 15 December 2022.)
    AASB 17 has also been amended by AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector (made on 15 December 2022) to supersede and repeal AASB 1023 for annual periods beginning on or after 1 July 2026.
   (y) Entities may elect to apply this Standard to annual periods beginning before 1 January 2018.
   (z) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.
   (aa) Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.

Table of amendments
Paragraph affected             How affected           By … [paragraph/page]
1.1                            amended                 AASB 17 [page 82]
                               deleted                 AASB 2021-7 [39]
AusCF1                         added                   AASB 2019-1 [page 24]
1.4                            deleted                 AASB 2013-9B [37, 38]
1.4.1                          deleted                 AASB 2013-9B [40]
2.2                            amended                AASB 2005-9 [12, 25]
                               amended                AASB 2007-4 [104]
                               amended                AASB 2010-7 [57]
                               amended                AASB 2014-5 [41]
                               amended                AASB 2017-5 [27]
                               amended                AASB 16 [page 61]
2.3.1                          amended                AASB 2009-11 [54]
                               amended                AASB 2010-7 [7, 57]
2.3.2                          amended                AASB 2010-7 [56]
2.4.4                          amended                AASB 2010-7 [56]
4.2.5                          amended                AASB 2009-12 [19]
4.4.8                          amended                AASB 2009-12 [19]
4.5.2                          amended                AASB 2007-10 [95]
                               amended                AASB 2009-12 [19]
5.1.10                         amended                AASB 2005-2 [7]
5.2.4                          amended                AASB 2009-12 [19]
6.1.3                          amended                Erratum, Oct 2009 [6]
9.1                            amended                AASB 2005-2 [8]
9.1.1                          deleted                AASB 2005-2 [9]
9.1.2                          renumbered as 9.1.1    AASB 2005-2 [10]
                               added                  AASB 2005-2 [11]
9.1.5                          amended                AASB 2005-2 [12]
13.3.1                         amended                AASB 2007-4 [104]
15.2                           amended                AASB 2005-4 [21]
                               amended                AASB 2009-11 [53]
                               amended                AASB 2010-7 [7, 56]
15.2.1                         amended                AASB 2005-4 [21]
                               amended                AASB 2009-11 [54]
                               amended                AASB 2010-7 [7, 57]
                               amended                AASB 2014-7 [55]
15.2.2                         amended                AASB 2005-4 [22]
                               amended                AASB 2009-11 [54]
                               amended                AASB 2010-7 [7, 57]
                               amended                AASB 2014-7 [55]
15.3                           amended                AASB 2011-8 [103]
15.4.1-15.4.2                  deleted                AASB 2012-10 [66]
15.5                           amended                AASB 2005-4 [23]
                               amended                AASB 2005-12 [14]
                               amended                AASB 2007-4 [104]
                               amended                AASB 2008-5 [79]
                               amended                AASB 2009-11 [53]
                               amended                AASB 2010-7 [7, 56]
                               amended                AASB 2011-7 [53, A13]