Document ID: chunk:federal_register_of_legislation:F2023C00192:body:0:p22
Version: federal_register_of_legislation:F2023C00192
Segment Type: other
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Character Range: 53948–56833

amendment for an earlier period it shall disclose that fact.
81I AASB 2014-4 Amendments to Australian Accounting Standards – Clarification of Acceptable Methods of Depreciation and Amortisation, issued in August 2014, amended the previous version of this Standard as follows: amended paragraph 56 and added paragraph 62A. An entity shall apply those amendments prospectively for annual periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies those amendments for an earlier period it shall disclose that fact.
81J AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15, issued in December 2014, amended the previous version of this Standard as follows: amended paragraphs 68A, 69 and 72. An entity shall apply those amendments when it applies AASB 15.
81K AASB 2014-6 Amendments to Australian Accounting Standards – Agriculture: Bearer Plants, issued in December 2014, amended the previous version of this Standard as follows: amended paragraphs 3, 6 and 37 and added paragraphs 22A and 80B–80C. An entity shall apply those amendments for annual periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact. An entity shall apply those amendments retrospectively, in accordance with AASB 108, except as specified in paragraph 80C.
81L AASB 16, issued in February 2016, deleted paragraphs 4 and 27 and amended paragraphs 5, 10, 44 and 68–69. An entity shall apply those amendments when it applies AASB 16.
81M AASB 17, issued in July 2017, added paragraphs 29A and 29B. An entity shall apply those amendments when it applies AASB 17.
81N AASB 2020-3 Amendments to Australian Accounting Standards – Annual Improvements 2018–2020 and Other Amendments, issued in June 2020, amended paragraphs 17 and 74, and added paragraphs 20A, 74A and 80D. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2022. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact.

Withdrawal of other pronouncements
82–
83 [Deleted by the AASB]

Commencement of the legislative instrument
Aus83.1 [Repealed]

Withdrawal of AASB pronouncements
Aus83.2 When applied or operative, this Standard repeals AASB 116 Property, Plant and Equipment issued in July 2004. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the repealed Standard continues to apply in relation to any period ending before that time as if the repeal had not occurred.
[Note: When this Standard applies under section 334 of the Corporations Act (either generally or in relation to an individual entity), it supersedes the application of