Document ID: chunk:federal_register_of_legislation:F2023C00417:reg:56:p9
Version: federal_register_of_legislation:F2023C00417
Segment Type: reg
Provision Reference: reg 56 (pt 9/9)
Character Range: 50572–51337

74, 75, 77 and 78, added paragraphs 19A, 29A, 40A and 84B and its related heading and deleted paragraphs 3, 6, 25, 26 and 34. An entity shall apply those amendments when it applies AASB 16.
85G AASB 2017-1 Amendments to Australian Accounting Standards – Transfers of Investment Property, Annual Improvements 2014–2016 Cycle and Other Amendments, issued in February 2017, amended paragraphs 57–58 and added paragraphs 84C–84E. A for-profit entity shall apply those amendments for annual periods beginning on or after 1 January 2018. A not-for-profit entity shall apply those amendments for annual periods beginning on or after 1 January 2019. Earlier application is permitted. If an entity applies those amendments for an earlier period, it shall disclose that fact.