Document ID: chunk:federal_register_of_legislation:F2021C00205:body:0:p39
Version: federal_register_of_legislation:F2021C00205
Segment Type: other
Provision Reference: 
Character Range: 101061–103864

amended       AASB 2016-6 [page 6]
 20A-20Q (and heading)  added         AASB 2016-6 [page 6]
 20A                    amended       AASB 2020-5 [page 5]
 20D-20E                amended       AASB 2017-3 [page 6]
 20J                    amended       AASB 2020-5 [page 5]
 20O                    amended       AASB 2020-5 [page 6]
 20R-20S (and heading)  added         AASB 2020-8 [page 5]
 35A-35N (and heading)  added         AASB 2016-6 [page 8]
 35E                    amended       AASB 2017-3 [page 6]
 39B-39M (and heading)  added         AASB 2016-6 [page 10]
 41I                    added         AASB 16 [page 42]
 Aus45.1                repealed      Legislation Act 2003, s. 48D
 46-49 (and heading)    added         AASB 2016-6 [page 13]
 50-51                  added         AASB 2020-8 [page 6]

Deleted IFRS 4 text
Deleted IFRS 4 text is not part of AASB 4.
41A Financial Guarantee Contracts (Amendments to IAS 39 and IFRS 4), issued in August 2005, amended paragraphs 4(d), B18(g) and B19(f). An entity shall apply those amendments for annual periods beginning on or after 1 January 2006. Earlier application is encouraged. If an entity applies those amendments for an earlier period, it shall disclose that fact and apply the related amendments to IAS 39 and IAS 324  at the same time.
4 When an entity applies IFRS 7, the reference to IAS 32 is replaced by a reference to IFRS 7.
41B IAS 1 (revised in 2007) amended the terminology used throughout IFRSs. In addition it amended paragraph 30. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. If an entity applies IAS 1 (revised 2007) for an earlier period, the amendments shall be applied for that earlier period.
41E IFRS 13 Fair Value Measurement, issued in May 2011, amended the definition of fair value in Appendix A. An entity shall apply that amendment when it applies IFRS 13.

  [1] The relevant insurance liabilities are those insurance liabilities (and related deferred acquisition costs and related intangible assets) for which the insurer's accounting policies do not require a liability adequacy test that meets the minimum requirements of paragraph 16.
  [2] The Board issued successive principal versions of AASB 9 in 2009, 2010 and 2014.
  [3] In this paragraph, insurance liabilities include related deferred acquisition costs and related intangible assets, such as those discussed in paragraphs 31 and 32.
  [4] When an entity applies AASB 7, the reference to AASB 132 is replaced by a reference to AASB 7.
  [5] When an entity applies AASB 7, the reference to AASB 132 is replaced by a reference to AASB 7.
  [6] For this purpose, contracts entered into simultaneously with a single counterparty (or contracts that are otherwise interdependent) form a single contract.