Document ID: chunk:federal_register_of_legislation:F2023C00389:body:0:p52
Version: federal_register_of_legislation:F2023C00389
Segment Type: other
Provision Reference: 
Character Range: 138631–141989

(beginning) 1 Jan 2023  see (i) below
AASB 2022-9  15 Dec 2022  F2023L00015     30 Jun 2026         (beginning) 1 Jul 2026  not compiled*

* The amendments made by this Standard are not included in this compilation, which presents the principal Standard as applicable to annual periods beginning on or after 1 January 2023 but before 1 July 2026.
   (a)           Entities may elect to apply this Standard to periods beginning after 24 July 2014 but before 1 January 2018.
   (b)           Entities may elect to apply this Standard to annual periods beginning before 1 January 2019, provided that AASB 15 Revenue from Contracts with Customers is also applied to the same period.
   (c)           AASB 2016-7 deferred the effective date of AASB 15 (and its consequential amendments in AASB 2014-5) for not-for-profit entities to annual reporting periods beginning on or after 1 January 2019, instead of 1 January 2018.  However, earlier application of AASB 3 (2015) incorporating the text that relates to AASB 15 is permitted, provided that AASB 15 is also applied.
   (d)           Entities may elect to apply this Standard to annual periods beginning before 1 January 2023, provided that AASB 9 Financial Instruments is also applied on or before the date of initial application of AASB 17. (AASB 17 was amended prior to its mandatory application by various amending Standards, including AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments, made by the AASB on 15 December 2022.)
   (e)           Entities may elect to apply this Standard to annual periods beginning before 1 January 2019.
   (f)            Entities may elect to apply this Standard to annual periods beginning before 1 January 2020.
   (g)           Entities may elect to apply this Standard to annual periods beginning before 1 July 2021.
   (h)           Entities may elect to apply this Standard to annual periods beginning before 1 January 2022.
   (i)            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 9]
 3                           amended       AASB 2018-6 [page 5]
 11                          amended       AASB 2019-1 [page 9]
                             amended       AASB 2020-3 [page 6]
 AusCF11                     added         AASB 2020-3 [page 7]
 14                          amended       AASB 16 [page 40]
                             amended       AASB 2020-3 [page 7]
 17                          amended       AASB 16 [page 40]
                             amended       AASB 17 [page 69]
 Aus17.1                     added         AASB 2022-8 [page 6]
 20                          amended       AASB 17 [page 69]
 21 (and following heading)  amended       AASB 2020-3 [page 7]
 21                          amended       AASB 17 [page 69]
 21A-21C (and heading)       added         AASB 2020-3 [page 7]
 22-23 (and heading)         amended       AASB 2020-3 [page 8]
 23A                         added         AASB 2020-3 [page 8]
 28A-28B (and heading)       added         AASB 16 [page 40]
 31A (and heading)           added         AASB 17 [page 69]
 35                          amended       AASB 17 [page