Document ID: chunk:federal_register_of_legislation:F2021C00954:body:0:p22
Version: federal_register_of_legislation:F2021C00954
Segment Type: other
Provision Reference: 
Character Range: 57195–59270

1 January 2014 but before 1 January 2016.
(b) Entities are not permitted to apply this Standard early.
(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 12]
 5A                 added         AASB 2017-2 [page 5]
 Aus31.1            repealed      Legislation Act 2003, s. 48D
 B17                amended       AASB 2017-2 [page 6]
 C1D                added         AASB 2017-2 [page 6]
 IG2                amended       AASB 1060 [page 59]
 Appendix F         replaced      AASB 1060 [page 59]

Deleted IFRS 12 text
Deleted IFRS 12 text is not part of AASB 12.
C1A Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12), issued in June 2012, added paragraphs C2A–C2B. An entity shall apply those amendments for annual periods beginning on or after 1 January 2013. If an entity applies IFRS 12 for an earlier period, it shall apply those amendments for that earlier period.
C1B Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraph 2 and Appendix A, and added paragraphs 9A–9B, 19A–19G, 21A and 25A. An entity shall apply those amendments for annual periods beginning on or after 1 January 2014. Early adoption is permitted. If an entity applies those amendments earlier, it shall disclose that fact and apply all amendments included in Investment Entities at the same time.
C2 An entity is encouraged to provide information required by this IFRS earlier than annual periods beginning on or after 1 January 2013. Providing some of the disclosures required by this IFRS does not compel the entity to comply with all the requirements of this IFRS or to apply IFRS 10, IFRS 11, IAS 27 (as amended in 2011) and IAS 28 (as amended in 2011) early.