Document ID: chunk:federal_register_of_legislation:F2023C00436:body:0:p42
Version: federal_register_of_legislation:F2023C00436
Segment Type: other
Provision Reference: 
Character Range: 112041–114994

Standard AASB 101 Presentation of Financial Statements (as amended)
Compilation details are not part of AASB 101.
This compiled Standard applies to annual periods beginning on or after 1 January 2024.  It takes into account amendments up to and including 15 December 2022 and was prepared on 6 April 2023 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 101 (July 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards
Standard     Date made    FRL identifier  Commence-ment date  Effective date          Application, saving or transitional provisions
                                                              (annual periods
                                                              … on or after …)
AASB 101     24 Jul 2015  F2015L01626     31 Dec 2017         (beginning) 1 Jan 2018  see (a) below
AASB 16      23 Feb 2016  F2016L00233     31 Dec 2018         (beginning) 1 Jan 2019  see (b) below
AASB 1058    9 Dec 2016   F2017L00042     31 Dec 2018         (beginning) 1 Jan 2019  see (b) below
AASB 2016-7  9 Dec 2016   F2017L00043     31 Dec 2016         (beginning) 1 Jan 2017  see (c) below
AASB 17      19 Jul 2017  F2017L01184     31 Dec 2022         (beginning) 1 Jan 2023  see (d) below
AASB 2017-5  12 Dec 2017  F2018L00067     31 Dec 2017         (beginning) 1 Jan 2018  see (e) below
AASB 2018-7  18 Dec 2018  F2019L00021     31 Dec 2019         (beginning) 1 Jan 2020  see (f) below
AASB 2019-1  21 May 2019  F2019L00966     31 Dec 2019         (beginning) 1 Jan 2020  see (f) below
AASB 2020-1  5 Mar 2020   F2020L00283     31 Dec 2021         (beginning) 1 Jan 2024  see (g) below
AASB 1060    6 Mar 2020   F2020L00288     30 Jun 2021         (beginning) 1 Jul 2021  see (h) below
AASB 2020-6  10 Aug 2020  F2020L01049     31 Dec 2021         (beginning) 1 Jan 2022  see (i) below
AASB 2021-2  30 Mar 2021  F2021L00471     31 Dec 2022         (beginning) 1 Jan 2023  see (j) below
AASB 2021-7  20 Dec 2021  F2021L01883     31 Dec 2021         (beginning) 1 Jan 2022  see (k) below
AASB 2022-6  15 Dec 2022  F2023L00007     31 Dec 2022         (beginning) 1 Jan 2023  see (l) below

(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) 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 101 (2015) incorporating the text that relates to AASB 15 is permitted, provided