AASB 101 - Presentation of Financial Statements - October 2006
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Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 101 | 4 Oct 2006 | (beginning) 1 Jan 2007 | |
| AASB 2007-6 | 14 Jun 2007 | (beginning) 1 Jan 2009 | not compiled* |
| Erratum | Jul 2007 | (beginning) 1 Jul 2007 | see (a) below |
| AASB 2007-9 | 13 Dec 2007 | (beginning) 1 Jul 2008 | see (b) below |
* The amendments made by this Standard are not included in this compilation, which presents the principal Standard as applicable to annual reporting periods beginning on or after 1 July 2008 but before 1 January 2009.
(a) Entities may elect to apply the Erratum amendments to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2007.
(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2008 provided that the Standards and Interpretation listed in paragraph 6 of AASB 2007-9 are also applied to that period.