Document ID: chunk:federal_register_of_legislation:F2021C00884:reg:68:p2
Version: federal_register_of_legislation:F2021C00884
Segment Type: reg
Provision Reference: reg 68 (pt 2/2)
Character Range: 21351–23278

Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)
AASB 1004    13 Dec 2007  F2008L00230     26 Jan 2008         (beginning) 1 Jul 2008  see (a) below
AASB 2011-8  2 Sep 2011   F2011L02038     8 Oct 2011          (beginning) 1 Jan 2013  see (b) below
AASB 2015-3  28 Jan 2015  F2015L00134     28 Jan 2015         (beginning) 1 Jul 2015  see (c) below
AASB 1058    9 Dec 2016   F2017L00042     31 Dec 2018         (beginning) 1 Jan 2019  see (d) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (e) below

   (a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2008, provided that a number of updated, public-sector-related Standards are also applied to such periods, as set out in the Standard.
   (b) AASB 2011-8 has been amended by AASB 2011-10 (made 5 September 2011) and AASB 2012-6 (made 10 September 2012).
    Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013, provided that AASB 13 Fair Value Measurement is also applied to such periods.
   (c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2014 but before 1 July 2015.
   (d) Entities may elect to apply this Standard to annual periods beginning before 1 January 2019, provided that AASB 15 Revenue from Contracts with Customers is also applied to the same period.
   (e) Entities may elect to apply this Standard to annual reporting periods beginning before 1 July 2021.

Table of amendments
Paragraph affected    How affected  By … [paragraph/page]
1-5                   deleted       AASB 1058 [page 25]