Document ID: chunk:federal_register_of_legislation:F2025C00207:front:0:p38
Version: federal_register_of_legislation:F2025C00207
Segment Type: other
Provision Reference: 
Character Range: 104900–106877

elect to apply the amendments made to AASB 1 by this Standard early, in advance of their particular mandatory effective dates, except for the short-term exemption amendments in Appendix E.
(f) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023, provided that AASB 9 Financial Instruments is also applied on or before the date of initial application of AASB 17. (AASB 17 was amended prior to its mandatory application by various amending Standards, including AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments, made by the AASB on 15 December 2022.)
(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 2018.
   (i) Entities may elect to apply this Standard to annual periods beginning before 1 January 2019, provided that AASB 1058 Income of Not-for-Profit Entities is also applied to the same period.
   (j) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.
   (k) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.  The amendments to AASB 1 set out in AASB 1060 were amended by AASB 2020-9 Amendments to Australian Accounting Standards – Tier 2 Disclosures: Interest Rate Benchmark Reform (Phase 2) and Other Amendments (made on 7 December 2020).
   (l) Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.
   (m) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023.
   (n) Entities may elect to apply this Standard to annual periods ending before 30 June 2022.
   (o) Entities may elect to apply this Standard to annual periods beginning before 1 January 2025.

Table of amendments
Paragraph affected                                                 How affected  By … [paragraph/page]