Document ID: chunk:federal_register_of_legislation:F2025C00207:reg:1:p1
Version: federal_register_of_legislation:F2025C00207
Segment Type: reg
Provision Reference: reg 1 (pt 1/4)
Character Range: 106878–113013

1                                                                  amended       AASB 1060 [page 55]
 Aus12.1                                                           added         AASB 2020-2 [page 7]
 30                                                                amended       AASB 16 [page 37]
 31C                                                               amended       AASB 2023-5 [page 6]
 39AA                                                              deleted       AASB 2017-1 [page 6]
 39AB                                                              added         AASB 16 [page 37]
 39AC                                                              added         AASB 2017-1 [page 5]
 39AD                                                              added         AASB 2017-1 [page 6]
                                                                   amended       AASB 2021-7 [13]
 39AE                                                              added         AASB 17 [page 64]
 39AF                                                              added         AASB 2017-4 [page 5]
 39AG                                                              added         AASB 2020-3 [page 6]
 39AH                                                              added         AASB 2021-5 [page 5]
 39AI                                                              added         AASB 2023-5 [page 6]
 Aus40.1                                                           repealed      Legislation Act 2003, s. 48D
 Appendix A – International Financial Reporting Standards (IFRSs)  amended       AASB 2021-7 [14]
B1                                                                 amended       AASB 17 [page 64]
                                                                   amended       AASB 2021-5 [page 6]
 B8                                                                amended       AASB 2017-5 [12]
 B8D                                                               amended       AASB 2017-5 [13]
 B12                                                               amended       AASB 2017-5 [14]
B13 (and heading)                                                  added         AASB 17 [page 65]
B14 (and heading)                                                  added         AASB 2021-5 [page 6]
 C4                                                                amended       AASB 16 [page 38]
 D1                                                                amended       AASB 2017-1 [page 6]
                                                                   amended       AASB 2017-5 [15]
                                                                   amended       AASB 16 [page 38]
                                                                   amended       AASB 2020-3 [page 6]
                                                                   amended       AASB 2021-7 [15]
                                                                   amended       AASB 17 [page 65]
D4 (and heading)                                                   deleted       AASB 17 [page 65]
AusD4.1 (and heading)                                              added         AASB 2022-8 [page 6]
 D7                                                                amended       AASB 16 [page 38]
 AusD7.1                                                           added         AASB 1058 [page 20]
                                                                   amended       AASB 2018-8 [page 5]
 D8B                                                               amended       AASB 16 [page 38]
 D9                                                                amended       AASB 16 [page 39]
 D9A                                                               deleted       AASB 16 [page 39]
 AusD9D.1                                                          added         AASB 1058 [page 21]
                                                                   amended       AASB 2018-8 [page 6]
 AusD9D.2                                                          added         AASB 1058 [page 21]
                                                                   amended       AASB 2018-8 [page 6]
 D9B-D9E                                                           added         AASB 16 [page 39]
 D13A                                                              added         AASB 2020-3 [page 6]
                                                                   amended       AASB 2022-2 [5]
 D16                                                               amended       AASB 2021-7 [16]
                                                                   amended       AASB 2022-2 [5]
 D17                                                               amended       AASB 2022-2 [5]
 D27                                                               amended       AASB 2023-5 [page 6]
 D36 (and heading)                                                 added         AASB 2017-1 [page 6]
 E3-E7 (and headings)                                              deleted       AASB 2017-1 [page 6]
 E8 (and heading)                                                  added         AASB 2017-4 [page 5]
 E8                                                                amended       AASB 2021-7 [17]
 Appendix F                                                        replaced      AASB 1060 [page 55]

Deleted IFRS 1 text
Deleted IFRS 1 text is not part of AASB 1.
35 An entity shall apply the amendments in paragraphs D1(n) and D23 for annual periods beginning on or after 1 July 2009. If an entity applies IAS 23 Borrowing Costs (as revised in 2007) for an earlier period, those amendments shall be applied for that earlier period.
36 IFRS 3 Business Combinations (as revised in 2008) amended paragraphs 19, C1 and C4(f) and (g). If an entity applies IFRS 3 (revised 2008) for an earlier period, the amendments shall also be applied for that earlier period.
37 IAS 27 Consolidated and Separate Financial Statements (as amended in 2008) amended paragraphs B1 and B7. If an entity applies IAS 27 (amended 2008) for an