Document ID: chunk:federal_register_of_legislation:F2022C00493:reg:3:p5
Version: federal_register_of_legislation:F2022C00493
Segment Type: reg
Provision Reference: reg 3 (pt 5/7)
Character Range: 316051–319223

AASB 2018-7 [page 7]
                             amended (Example 11)   AASB 2021-7 [18]
 IG19                        amended                AASB 2016-5 [page 9]
                             amended                AASB 2017-5 [16]
                             amended (Example 12A)  AASB 2017-5 [17]
 IG19A (preceding heading)   amended                AASB 2017-5 [18]
 IG19A-IG19B (and headings)  added                  AASB 2016-5 [page 10]
 IG19A                       amended (Example 12B)  AASB 2017-5 [19]
 IG19B                       amended (Example 12C)  AASB 2017-5 [20]
                             amended                AASB 2021-7 [19]

Deleted IFRS 2 text
Deleted IFRS 2 text is not part of AASB 2.
61 IFRS 3 (as revised in 2008) and Improvements to IFRSs issued in April 2009 amended paragraph 5. An entity shall apply those amendments for annual periods beginning on or after 1 July 2009. Earlier application is permitted. If an entity applies IFRS 3 (revised 2008) for an earlier period, the amendments shall also be applied for that earlier period.
62 An entity shall apply the following amendments retrospectively in annual periods beginning on or after 1 January 2009:
(a) the requirements in paragraph 21A in respect of the treatment of non-vesting conditions;
(b) the revised definitions of 'vest' and 'vesting conditions' in Appendix A;
(c) the amendments in paragraphs 28 and 28A in respect of cancellations.
Earlier application is permitted. If an entity applies these amendments for a period beginning before 1 January 2009, it shall disclose that fact.
63 An entity shall apply the following amendments made by Group Cash-settled Share-based Payment Transactions issued in June 2009 retrospectively, subject to the transitional provisions in paragraphs 53–59, in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2010:
(a) the amendment of paragraph 2, the deletion of paragraph 3 and the addition of paragraphs 3A and 43A–43D and of paragraphs B45, B47, B50, B54, B56–B58 and B60 in Appendix B in respect of the accounting for transactions among group entities.
(b) the revised definitions in Appendix A of the following terms:
• cash-settled share-based payment transaction,
• equity-settled share-based payment transaction,
• share-based payment arrangement, and
• share-based payment transaction.
If the information necessary for retrospective application is not available, an entity shall reflect in its separate or individual financial statements the amounts previously recognised in the group's consolidated financial statements. Earlier application is permitted. If an entity applies the amendments for a period beginning before 1 January 2010, it shall disclose that fact.
63A IFRS 10 Consolidated Financial Statements and IFRS 11, issued in May 2011, amended paragraph 5 and Appendix A. An entity shall apply those amendments when it applies IFRS 10 and IFRS 11.
63B Annual Improvements to IFRSs 2010–2012 Cycle, issued in December 2013, amended paragraphs 15 and 19. In Appendix A, the definitions of 'vesting conditions' and 'market condition'