Document ID: chunk:federal_register_of_legislation:F2023C00389:body:0:p53
Version: federal_register_of_legislation:F2023C00389
Segment Type: other
Provision Reference: 
Character Range: 141648–145002

added         AASB 2020-3 [page 7]
 22-23 (and heading)         amended       AASB 2020-3 [page 8]
 23A                         added         AASB 2020-3 [page 8]
 28A-28B (and heading)       added         AASB 16 [page 40]
 31A (and heading)           added         AASB 17 [page 69]
 35                          amended       AASB 17 [page 69]
 42A                         added         AASB 2018-1 [page 5]
 Aus63.1                     added         AASB 2022-8 [page 6]
 64M                         added         AASB 16 [page 40]
 64N                         added         AASB 17 [page 69]
 64O                         added         AASB 2018-1 [page 6]
 64P                         added         AASB 2018-6 [page 5]
 64Q                         added         AASB 2020-3 [page 8]
 Aus68.1                     repealed      Legislation Act 2003, s. 48D
Appendix A – business        amended       AASB 2018-6 [page 6]
B7                           amended       AASB 2018-6 [page 6]
B7A-B7C (and heading)        added         AASB 2018-6 [page 6]
B8 (and heading)             amended       AASB 2018-6 [page 7]
 B8A                         added         AASB 2018-6 [page 7]
 B9                          amended       AASB 2018-6 [page 7]
 B10                         deleted       AASB 2018-6 [page 7]
 B11                         amended       AASB 2018-6 [page 8]
 B12 (and heading)           amended       AASB 2018-6 [page 8]
 B12A-B12D                   added         AASB 2018-6 [page 8]
 B28-B30 (and heading)       deleted       AASB 16 [page 40]
 B32                         amended       AASB 16 [page 41]
B42                          amended       AASB 16 [page 41]
B63                          amended       AASB 17 [page 70]
AusB63.1                     added         AASB 2022-8 [page 6]
Appendix C                   replaced      AASB 1060 [page 58]

Deleted IFRS 3 text
Deleted IFRS 3 text is not part of AASB 3.
64 This IFRS shall be applied prospectively to business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after 1 July 2009. Earlier application is permitted. However, this IFRS shall be applied only at the beginning of an annual reporting period that begins on or after 30 June 2007. If an entity applies this IFRS before 1 July 2009, it shall disclose that fact and apply IAS 27 (as amended in 2008) at the same time.
64B Improvements to IFRSs issued in May 2010 amended paragraphs 19, 30 and B56 and added paragraphs B62A and B62B. An entity shall apply those amendments for annual periods beginning on or after 1 July 2010. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact. Application should be prospective from the date when the entity first applied this IFRS.
64C Paragraphs 65A–65E were added by Improvements to IFRSs issued in May 2010. An entity shall apply those amendments for annual periods beginning on or after 1 July 2010. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact. The amendments shall be applied to contingent consideration balances arising from business combinations with an acquisition date prior to the application of this IFRS, as issued in 2008.
64E IFRS 10, issued in