Document ID: chunk:federal_register_of_legislation:F2025C00173:body:0:p20
Version: federal_register_of_legislation:F2025C00173
Segment Type: other
Provision Reference: 
Character Range: 50022–53493

Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments, made by the AASB on 15 December 2022.)
   (f) AASB 2017-5 deferred the effective date of certain requirements included in AASB 128 to annual periods beginning on or after 1 January 2022 instead of 1 January 2018.  Entities may elect to apply this Standard to annual periods beginning before 1 January 2018.  Entities may elect to apply the deferred requirements to annual periods beginning before 1 January 2022.  The deferred requirements were originally set out in AASB 2014-10 Amendments to Australian Accounting Standards – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture.
   (g) Entities may elect to apply this Standard to annual periods beginning before 1 January 2019.
   (h) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.
   (i) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.
   (j) AASB 2021-7 again deferred the effective date of certain requirements included in AASB 128, to annual periods beginning on or after 1 January 2025 instead of 1 January 2022.  Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.  Entities may elect to apply the deferred requirements to annual periods beginning before 1 January 2025.  The deferred requirements were originally set out in AASB 2014-10.
   (k) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023.
   (l) AASB 2024-4 again deferred the effective date of certain requirements included in AASB 128, to annual periods beginning on or after 1 January 2028 instead of 1 January 2025.  Entities may elect to apply this Standard to annual periods beginning before 1 January 2025.  Entities may elect to apply the deferred requirements to annual periods beginning before 1 January 2028.  The deferred requirements were originally set out in AASB 2014-10.

Table of amendments
Paragraph affected  How affected                   By … [paragraph/page]
 AusCF1             added                          AASB 2019-1 [page 21]
 Aus10.1            added                          AASB 1058 [page 24]
 14A                added                          AASB 2017-7 [page 5]
 Aus17.1            amended                        AASB 1060 [page 64]
 Aus17.2            amended                        AASB 2022-7 [10]
 AusCFAus17.2       added                          AASB 2022-7 [10]
 18                 amended                        AASB 2017-1 [page 7]
                    amended                        AASB 17 [page 80]
 28                 amended (for certain periods)  AASB 2017-5 [9]
                    amended (for certain periods)  AASB 2021-7 [10]
                    amended (for certain periods)  AASB 2024-4 [9]
 30                 amended (for certain periods)  AASB 2017-5 [9]
                    amended (for certain periods)  AASB 2021-7 [10]
                    amended (for certain periods)  AASB 2024-4 [9]
 31A-31B            deleted (for certain periods)  AASB 2017-5 [9]
                    deleted (for certain periods)  AASB 2021-7 [10]
                    deleted (for certain periods)  AASB 2024-4 [9]
 36A                amended                        AASB 2017-1 [page 8]
 37                 amended                        AASB 2017-5 [25]
 41                 deleted                        AASB 2017-7