Document ID: chunk:federal_register_of_legislation:F2023C00436:body:0:p46
Version: federal_register_of_legislation:F2023C00436
Segment Type: other
Provision Reference: 
Character Range: 123955–125193

IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors for annual periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.

140 This Standard supersedes IAS 1 Presentation of Financial Statements revised in 2003, as amended in 2005.

  [1] Definition of IFRSs amended after the name changes introduced by the revised Constitution of the IFRS Foundation in 2010.  Interpretations are identified in AASB 1048 Interpretation of Standards.
    AusCF[2] Paragraphs AusCF15–AusCF24 contain references to the objective of financial statements set out in the Framework for the Preparation and Presentation of Financial Statements (as identified in AASB 1048). In December 2013 the AASB amended the Framework, and thereby replaced the objective of financial statements with the objective of general purpose financial reporting: see Chapter 1 of the Framework.
    AusCF[3] The Framework for the Preparation and Presentation of Financial Statements was amended by the AASB in December 2013.
    AusCF[4] The Framework for the Preparation and Presentation of Financial Statements was amended by the AASB in December 2013.