Document ID: chunk:federal_register_of_legislation:F2025C00207:front:0:p37
Version: federal_register_of_legislation:F2025C00207
Segment Type: other
Provision Reference: 
Character Range: 101899–105144

AASB 2017-5  12 Dec 2017  F2018L00067     31 Dec 2017         (beginning) 1 Jan 2018                                see (h) below
AASB 2018-8  24 Dec 2018  F2019L00023     31 Dec 2018         (beginning) 1 Jan 2019                                see (i) below
AASB 2020-2  6 Mar 2020   F2020L00271     30 Jun 2021         (beginning) 1 Jul 2021                                see (j) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021                                see (k) below
AASB 2020-3  15 Jun 2020  F2020L00876     31 Dec 2021         (beginning) 1 Jan 2022                                see (l) below
AASB 2021-5  22 Jun 2021  F2021L00963     31 Dec 2022         (beginning) 1 Jan 2023                                see (m) below
AASB 2021-7  20 Dec 2021  F2021L01883     31 Dec 2021         (beginning) 1 Jan 2022                                see (l) below
AASB 2022-2  2 May 2022   F2022L00704     29 Jun 2022         (ending) 30 Jun 2022                                  see (n) below
AASB 2022-8  15 Dec 2022  F2023L00014     31 Dec 2022         (beginning) 1 Jan 2023                                see (m) below
AASB 2022-9  15 Dec 2022  F2023L00015     30 Jun 2026         (beginning) 1 Jul 2026                                not compiled*
AASB 2023-5  9 Oct 2023   F2023L01377     31 Dec 2024         (beginning) 1 Jan 2025                                see (o) below
AASB 18      7 Jun 2024   F2024L00708     31 Dec 2026         FP (beginning) 1 Jan 2027                             not compiled*
                                                              NFP & superannuation entities (beginning) 1 Jan 2028
AASB 2024-3  5 Sep 2024   F2024L01194     31 Dec 2025         (beginning) 1 Jan 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 2025 but before 1 January 2026.
   (a) Entities may elect to apply this Standard to annual 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) Entities may elect to apply this Standard to annual periods beginning before 1 January 2019, provided that AASB 15 and AASB 16 Leases are also applied to the same period.
(d) As a result of AASB 2016-7 deferring the effective date of AASB 15 (and its consequential amendments in AASB 2014-5) for not-for-profit entities from 1 January 2018 to 1 January 2019, AASB 1 (2015) applies to not-for-profit entities only to annual reporting periods beginning on or after 1 January 2019, instead of 1 January 2018.  However, earlier application is permitted, provided that AASB 15 is also applied.
(e) For-profit (FP) entities and not-for-profit (NFP) entities may elect to apply the amendments made to AASB 1 by this Standard early, in advance of their particular mandatory effective dates, except for the short-term exemption amendments in Appendix E.
(f) Entities may elect to apply this Standard to annual