Document ID: chunk:federal_register_of_legislation:F2025C00172:body:0:p81
Version: federal_register_of_legislation:F2025C00172
Segment Type: other
Provision Reference: 
Character Range: 211613–215120

before 1 January 2025.  The deferred requirements were originally set out in AASB 2014-10.
   (g) AASB 2024-4 again deferred the effective date of certain requirements included in AASB 10, 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 on or after 1 January 2014 but before 1 January 2028.  The deferred requirements were originally set out in AASB 2014-10.

Table of amendments to Standard
Paragraph affected  How affected                   By … [paragraph/page]
 AusCF1             added                          AASB 2019-1 [page 12]
 Aus4.1             amended                        AASB 1060 [page 59]
 Aus4.2             amended                        AASB 2019-1 [page 12]
                    amended                        AASB 2020-2 [page 7]
 AusCFAus4.2        added                          AASB 2019-1 [page 12]
 25-26              amended (for certain periods)  AASB 2015-10 [8]
                    amended (for certain periods)  AASB 2017-5 [6]
                    amended (for certain periods)  AASB 2021-7 [7]
                    amended (for certain periods)  AASB 2024-4 [6]
 Aus33.1            repealed                       Legislation Act 2003, s. 48D
B99A                deleted (for certain periods)  AASB 2015-10 [8]
                    deleted (for certain periods)  AASB 2017-5 [6]
                    deleted (for certain periods)  AASB 2021-7 [7]
                    deleted (for certain periods)  AASB 2024-4 [6]
 C1C                deleted (for certain periods)  AASB 2015-10 [8]
                    amended                        AASB 2015-10 [9, 10]
                    deleted (for certain periods)  AASB 2017-5 [6]
                    amended                        AASB 2017-5 [7, 8]
                    deleted (for certain periods)  AASB 2021-7 [7]
                    amended                        AASB 2021-7 [8, 9]
                    deleted (for certain periods)  AASB 2024-4 [6]
                    amended                        AASB 2024-4 [7, 8]

Table of amendments to guidance
Paragraph affected  How affected  By … [paragraph/page]
 AG1                amended       AASB 1060 [page 59]

Deleted IFRS 10 text
Deleted IFRS 10 text is not part of AASB 10.
C1A Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, IFRS 11 and IFRS 12), issued in June 2012, amended paragraphs C2–C6 and added paragraphs C2A–C2B, C4A–C4C, C5A and C6A–C6B. An entity shall apply those amendments for annual periods beginning on or after 1 January 2013. If an entity applies IFRS 10 for an earlier period, it shall apply those amendments for that earlier period.
C1B Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), issued in October 2012, amended paragraphs 2, 4, C2A, C6A and Appendix A and added paragraphs 27–33, B85A–B85W, B100–B101 and C3A–C3F. An entity shall apply those amendments for annual periods beginning on or after 1 January 2014. Early application is permitted. If an entity applies those amendments earlier, it shall disclose that fact and apply all amendments included in Investment Entities at the same time.
C8 This IFRS supersedes the requirements relating to consolidated financial statements in IAS 27 (as amended in 2008).
C9 This