Document ID: chunk:federal_register_of_legislation:F2021C00855:body:0:p8
Version: federal_register_of_legislation:F2021C00855
Segment Type: other
Provision Reference: 
Character Range: 18990–22089

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to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the repealed Standard continues to apply in relation to any period ending before that time as if the repeal had not occurred.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of the Corporations Act (either generally or in relation to an individual entity), it supersedes the application of the repealed Standard.]

Appendix A
Australian simplified disclosures for Tier 2 entities

This appendix is an integral part of the Standard.

          AusA1 Paragraphs 13, 16 and 17–22 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities.

Compilation details
Accounting Standard AASB 110 Events after the Reporting Period
(as amended)
Compilation details are not part of AASB 110.
This compiled Standard applies to annual periods beginning on or after 1 July 2021.  It takes into account amendments up to and including 6 March 2020 and was prepared on 8 June 2021 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 110 (August 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards
Standard     Date made    FRL identifier  Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)
AASB 110     7 Aug 2015   F2015L01553     31 Dec 2017         (beginning) 1 Jan 2018  see (a) below
AASB 2017-5  12 Dec 2017  F2018L00067     31 Dec 2017         (beginning) 1 Jan 2018  see (b) below
AASB 2018-7  18 Dec 2018  F2019L00021     31 Dec 2019         (beginning) 1 Jan 2020  see (c) below
AASB 2019-1  21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020  see (c) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (d) below

(a) Entities may elect to apply this Standard to annual periods beginning after 24 July 2014 but before 1 January 2018.
(b) Entities may elect to apply this Standard to annual periods beginning before 1 January 2018.
(c) Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.
(d) Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.

Table of amendments
Paragraph affected  How affected  By … [paragraph/page]
 AusCF1             added         AASB 2019-1 [page 19]
 9                  amended       AASB 2017-5 [24]
 21                 amended       AASB 2018-7 [page 8]
 23C                added         AASB 2018-7 [page 8]
 Aus24.1            repealed      Legislation Act 2003, s. 48D
 Appendix A         replaced      AASB 1060 [page