Document ID: chunk:federal_register_of_legislation:F2022C00529:front:0:p7
Version: federal_register_of_legislation:F2022C00529
Segment Type: other
Provision Reference: 
Character Range: 16204–19285

item in paragraphs 28 to 32 of this Standard but was required in the preceding reporting period, it is still necessary to disclose the comparative information.

Definitions

36 In this Standard, technical terms have the same meaning as in the relevant Accounting Standards applied in the preparation of the financial report for the current reporting period.
37 The terms 'concise report', 'concise financial report', 'financial report', 'listed company' and 'members' have the meanings as given or used in Chapter 2M of the Corporations Act.

Compilation details
Accounting Standard AASB 1039 Concise Financial Reports (as amended)
Compilation details are not part of AASB 1039.
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2022.  It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 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 1039 (August 2008) 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 1039     27 Aug 2008  F2008L03580     27 Sep 2008         (beginning) 1 Jan 2009    see (a) below
AASB 2009-6   25 Jun 2009  F2009L02729     17 Jul 2009         (beginning) 1 Jan 2009    see (b) below
                                                               and (ending) 30 Jun 2009
AASB 2011-9   5 Sep 2011   F2011L02041     7 Oct 2011          (beginning) 1 Jul 2012    see (c) below
AASB 2012-10  18 Dec 2012  F2013L00080     23 Jan 2013         (beginning) 1 Jan 2013    see (d) below
AASB 2014-5   12 Dec 2014  F2015L00107     12 Dec 2014         (beginning) 1 Jan 2018    see (e) below
AASB 2015-3   28 Jan 2015  F2015L00134     28 Jan 2015         (beginning) 1 Jul 2015    see (f) below
AASB 2015-8   22 Oct 2015  F2015L01840     31 Dec 2016         (beginning) 1 Jan 2017    see (e) below
AASB 2016-7   9 Dec 2016   F2017L00043     31 Dec 2016         (beginning) 1 Jan 2017    see (g) below
AASB 2021-7   20 Dec 2021  F2021L01883     31 Dec 2021         (beginning) 1 Jan 2022    see (h) below

   (a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) and AASB 8 Operating Segments are also applied to such periods.
   (b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods, and to annual reporting periods beginning on or after 1