Document ID: chunk:federal_register_of_legislation:F2023C00383:reg:4:p25
Version: federal_register_of_legislation:F2023C00383
Segment Type: reg
Provision Reference: reg 4 (pt 25/25)
Character Range: 130542–132259

January 2022.

   (g) Entities may elect to apply this Standard to annual periods beginning before 1 January 2023.

Table of amendments
Paragraph affected   How affected  By … [paragraph/page]
 AusCF1              added         AASB 2019-1 [page 20]
 3                   amended       AASB 2021-7 [32]
 8                   amended       AASB 17 [page 77]
                     amended       AASB 2022-8 [page 10]
 57                  amended       AASB 2018-2 [page 5]
 99                  amended       AASB 2018-2 [page 6]
 101A                added         AASB 2018-2 [page 6]
 120                 amended       AASB 2018-2 [page 6]
 122A (and heading)  added         AASB 2018-2 [page 6]
 123                 amended       AASB 2018-2 [page 6]
 123A                added         AASB 2018-2 [page 6]
 125                 amended       AASB 2018-2 [page 6]
 126                 amended       AASB 2018-2 [page 7]
 156                 amended       AASB 2018-2 [page 7]
 Aus177.1            repealed      Legislation Act 2003, s. 48D
 178                 added         AASB 17 [page 77]
 179                 added         AASB 2018-2 [page 7]
 Appendix C          replaced      AASB 1060 [page 62]

Deleted IAS 19 text
Deleted IAS 19 text is not part of AASB 119.
174 IFRS 13, issued in May 2011, amended the definition of fair value in paragraph 8 and amended paragraph 113. An entity shall apply those amendments when it applies IFRS 13.

  [1] A qualifying insurance policy is not necessarily an insurance contract, as defined in AASB 17 Insurance Contracts.
    Aus1 For public sector entities, a qualifying insurance policy is not necessarily an insurance contract, as defined in AASB 4 Insurance Contracts.