Document ID: chunk:federal_register_of_legislation:F2023L00018:schedule:1:p1
Version: federal_register_of_legislation:F2023L00018
Segment Type: schedule
Provision Reference: sch 1 (pt 1/2)
Character Range: 13422–22929

Schedule 1
Repeal of superseded Australian Accounting Standards

Column 1                                                                                                         Note            Column 2                                                                                                                                                                                                                           Note
Superseded Standard                                                                                              FRL identifier  Superseding Standard                                                                                                                                                                                                               FRL identifier
AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards (July 2004)  F2005B00898     AASB 1 First-time Adoption of Australian Accounting Standards (May 2009)                                                                                                                                                           F2009L02508
AASB 3 Business Combinations (July 2004)                                                                         F2005B01399     AASB 3 Business Combinations (March 2008)                                                                                                                                                                                          F2008L02249
AASB 9 Financial Instruments (December 2009)                                                                     F2009L04689     AASB 9 Financial Instruments (December 2010)                                                                                                                                                                                       F2011L00347
AASB 9 Financial Instruments (December 2010)                                                                     F2011L00347     AASB 9 Financial Instruments (December 2014)                                                                                                                                                                                       F2015L00145
AASB 101 Presentation of Financial Statements (July 2004)                                                        F2005B01183     AASB 101 Presentation of Financial Statements (October 2006)                                                                                                                                                                       F2006L03644
AASB 101 Presentation of Financial Statements (October 2006)                                                     F2006L03644     AASB 101 Presentation of Financial Statements (September 2007)                                                                                                                                                                     F2007L04126
AASB 111 Construction Contracts (July 2004)                                                                      F2005B01566     AASB 15 Revenue from Contracts with Customers (December 2014)                                                                                                                                                                      F2015L00115
AASB 114 Segment Reporting (July 2004)                                                                           F2005B01193     AASB 8 Operating Segments (February 2007)                                                                                                                                                                                          F2007L00562
AASB 118 Revenue                                                                                                 F2005B01542     AASB 15 Revenue from Contracts with Customers (December 2014)                                                                                                                                                                      F2015L00115
(July 2004)
AASB 119 Employee Benefits (July 2004)                                                                           F2005B01420     AASB 119 Employee Benefits (December 2004)                                                                                                                                                                                         F2005B01880
AASB 119 Employee Benefits (December 2004)                                                                       F2005B01880     AASB 119 Employee Benefits (September 2011)                                                                                                                                                                                        F2011L02039
AASB 123 Borrowing Costs (July 2004)                                                                             F2005B01514     AASB 123 Borrowing Costs (June 2007)                                                                                                                                                                                               F2007L01794
AASB 124 Related Party Disclosures (July 2004)                                                                   F2005B01195     AASB 124 Related Party Disclosures (December 2005)                                                                                                                                                                                 F2005L04237
AASB 124 Related Party Disclosures (December 2005)                                                               F2005L04237     AASB 124 Related Party Disclosures (December 2009)                                                                                                                                                                                 F2009L04670
AASB 127 Consolidated and Separate Financial Statements (July 2004)                                              F2005B01555     AASB 127 Consolidated and Separate Financial Statements (March 2008)                                                                                                                                                               F2008L02247
AASB 127 Consolidated and Separate Financial Statements (March 2008)                                             F2008L02247     AASB 10 Consolidated Financial Statements (August 2011) and AASB 127 Separate Financial Statements (August 2011)                                                                                                                   F2011L01941 and F2011L01990
AASB 128 Investments in Associates (July 2004)                                                                   F2005B01554     AASB 128 Investments in Associates and Joint Ventures (August 2011)                                                                                                                                                                F2011L01939
AASB 130 Disclosure in the Financial Statements of Banks and Similar Financial Institutions (July 2004)          F2005B01512     AASB 7 Financial Instruments: Disclosures (August 2005)                                                                                                                                                                            F2005L02855
AASB 131 Interests in Joint Ventures (July 2004)                                                                 F2005B01189     AASB 11 Joint Arrangements (August 2011)                                                                                                                                                                                           F2011L02086
AASB 1004 Contributions                                                                                          F2005B01556     AASB 1004 Contributions (December 2007)                                                                                                                                                                                            F2008L00230
(July 2004)
AASB 1031 Materiality                                                                                            F2005B01419     AASB 1031 Materiality (December 2013)                                                                                                                                                                                              F2014L00126
(July 2004)
AASB 1031 Materiality (December 2013)                                                                            F2014L00126     AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors (July 2004), as amended by AASB 2015-3 Amendments to Australian Accounting Standards arising from the Withdrawal of AASB 1031 Materiality (January 2015)  F2005B01544 and F2015L00134
AASB 1039 Concise Financial Reports (June 2002)                                                                  F2005B01323     AASB 1039 Concise Financial Reports (April 2005)                                                                                                                                                                                   F2005L00955
AASB 1039 Concise Financial Reports (April 2005)                                                                 F2005L00955     AASB 1039 Concise Financial Reports (August 2008)