Document ID: chunk:federal_register_of_legislation:F2023C00417:reg:85h:p1
Version: federal_register_of_legislation:F2023C00417
Segment Type: reg
Provision Reference: reg 85H (pt 1/3)
Character Range: 51338–54451

85H  AASB 17, issued in July 2017, amended paragraph 32B. An entity shall apply that amendment when it applies AASB 17.

Withdrawal of IAS 40 (2000)
86 [Deleted by the AASB]

Commencement of the legislative instrument
Aus86.1 [Repealed]

Withdrawal of AASB pronouncements
Aus86.2 This Standard repeals AASB 140 Investment Property issued in July 2004. Despite the repeal, after the time this Standard starts to apply under section 334 of the Corporations Act (either generally or in relation to an individual entity), the repealed Standard continues to apply in relation to any period ending before that time as if the repeal had not occurred.
[Note: When this Standard applies under section 334 of the Corporations Act (either generally or in relation to an individual entity), it supersedes the application of the repealed Standard.]

Appendix A
Australian simplified disclosures for Tier 2 entities
This appendix is an integral part of the Standard.
AusA1 Paragraphs 74–79 do not apply to entities preparing general purpose financial statements that apply AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities.

Compilation details
Accounting Standard AASB 140 Investment Property (as amended)
Compilation details are not part of AASB 140.
This compiled Standard applies to annual periods beginning on or after 1 January 2023.  It takes into account amendments up to and including 15 December 2022 and was prepared on 6 April 2023 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 140 (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 140     14 Aug 2015  F2015L01611     31 Dec 2016         (beginning) 1 Jan 2018      see (a) below
AASB 2015-8  22 Oct 2015  F2015L01840     31 Dec 2016         (beginning) 1 Jan 2017      see (b) below
AASB 16      23 Feb 2016  F2016L00233     31 Dec 2018         (beginning) 1 Jan 2019      see (c) below
AASB 1058    9 Dec 2016   F2017L00042     31 Dec 2018         (beginning) 1 Jan 2019      see (c) below
AASB 2016-7  9 Dec 2016   F2017L00043     31 Dec 2016         (beginning) 1 Jan 2017      see (d) below
AASB 2017-1  13 Feb 2017  F2017L00193     31 Dec 2017         FP (beginning) 1 Jan 2018   see (e) below
                                                              NFP (beginning) 1 Jan 2019
AASB 17      19 Jul 2017  F2017L01184     31 Dec 2022         (beginning) 1 Jan 2023      see (f) below
AASB 2019-1  21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020      see (g) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021      see (h)