Document ID: chunk:federal_register_of_legislation:F2021C00879:body:0:p36
Version: federal_register_of_legislation:F2021C00879
Segment Type: other
Provision Reference: 
Character Range: 141566–144501

(0.15)            (0.10)             1.48

Compilation details
Accounting Standard AASB 133 Earnings per Share (as amended)
Compilation details are not part of AASB 133.
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 133 (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 133     7 Aug 2015   F2015L01616     31 Dec 2017         (beginning) 1 Jan 2018  see (a) below
AASB 2015-9  11 Nov 2015  F2015L01832     31 Dec 2015         (beginning) 1 Jan 2018  see (b) 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) This Standard applies to annual periods beginning on or after 1 January 2016 and may be applied to annual periods beginning before 1 January 2016.  The amendments to AASB 133 (August 2015) apply to annual periods beginning on or after 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 21]
 2                  added         AASB 2015-9 [10]
 Aus76.1            repealed      Legislation Act 2003, s. 48D
 Appendix C         replaced      AASB 1060 [page 64]

Deleted IAS 33 text
Deleted IAS 33 text is not part of AASB 133.
74A IAS 1 (as revised in 2007) amended the terminology used throughout IFRSs. In addition it added paragraphs 4A, 67A, 68A and 73A. An entity shall apply those amendments for annual periods beginning on or after 1 January 2009. If an entity applies IAS 1 (revised 2007) for an earlier period, the amendments shall be applied for that earlier period.
74B IFRS 10 and IFRS 11 Joint Arrangements, issued in May 2011, amended paragraphs 4, 40 and A11. An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.
74C IFRS 13, issued in May 2011, amended paragraphs 8, 47A and A2. An entity shall apply those amendments when it applies IFRS 13.