Document ID: chunk:federal_register_of_legislation:F2022C00529:front:0:p8
Version: federal_register_of_legislation:F2022C00529
Segment Type: other
Provision Reference: 
Character Range: 19038–20666

reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods, and to annual reporting periods beginning on or after 1 January 2009 that end before 30 June 2009.
   (c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2012.
   (d) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013.
   (e) The amendments made by AASB 2014-5 are no longer required to apply to annual reporting periods beginning on or after 1 January 2017 but before 1 January 2018, as a consequence of AASB 2015-8 deferring the effective date of AASB 15 Revenue from Contracts with Customers (and its consequential amendments in AASB 2014-5) from 1 January 2017 to 1 January 2018.
   (f) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2014 but before 1 July 2015.
   (g) AASB 2016-7 deferred the effective date of AASB 15 (and its consequential amendments in AASB 2014-5) for not-for-profit entities to annual reporting periods beginning on or after 1 January 2019, instead of 1 January 2018.  However, earlier application of AASB 1039 (2008) incorporating the amendments that relate to AASB 15 is permitted, provided that AASB 15 is also applied.
   (h) Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.

Table of amendments
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