AASB 102 - Inventories - July 2004
Effective DateEffective Date
Start here
Get a plain-English read of Effective Date
Turn the raw legal text into a practical explanation grounded in AASB 102 - Inventories - July 2004.
Effective Date
40 [Deleted by the AASB]
40A [Deleted by the IASB]
40B [Deleted by the IASB]
40C AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended the definition of fair value in paragraph 6 and amended paragraph 7. An entity shall apply those amendments when it applies AASB 13.
40D [Deleted by the IASB]
40E AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15, issued in December 2014, amended paragraphs 2, 8, 29 and 37 and deleted paragraph 19. An entity shall apply those amendments when it applies AASB 15.
40F AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended paragraph 2(b) and deleted paragraph 40A. Paragraph 40B, added by AASB 2010-7, was deleted by AASB 2014-1 Amendments to Australian Accounting Standards. Paragraph 40D, added by AASB 2014-1 was deleted by AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014). An entity shall apply those amendments when it applies AASB 9 (December 2014).