Document ID: chunk:federal_register_of_legislation:F2023C00190:reg:4:p3
Version: federal_register_of_legislation:F2023C00190
Segment Type: reg
Provision Reference: reg 4 (pt 3/3)
Character Range: 107964–108786

to annual periods beginning before 1 July 2021.

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

   (h) Entities may elect to apply this Standard to annual periods ending before 30 June 2022.

Table of amendments to Standard
Paragraph affected    How affected  By … [paragraph/page]
 2                    deleted       AASB 2019-1 [page 28]
                      added         AASB 2022-4 [5]
 5                    deleted       AASB 2015-3 [13, 14]
 5A-5C (and heading)  added         AASB 2011-2 [8]
                      deleted       AASB 1060 [page 68]
 5A                   amended       AASB 2019-5 [5]
RDR7.1                added         AASB 2011-2 [8]
                      deleted       AASB 1060 [page 68]
9A (and heading)      added         AASB 2019-4 [6]