AASB 107 - Statement of Cash Flows - July 2004
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53 [Deleted by the AASB]
54 [Deleted by the AASB]
Aus54.1 AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 amended the requirements described in paragraphs 39-42 and added paragraphs 42A and 42B. The amendments and additions to this Standard shall be applied retrospectively.
55 Paragraph 14 was amended by AASB 2008-5 Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in July 2008. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact and apply paragraph 68A of AASB 116.
56 Paragraph 16 was amended by AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in May 2009. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2010. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact.
57 AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards, issued in August 2011, amended paragraphs 37, 38 and 42B and deleted paragraph 50(b). An entity shall apply those amendments when it applies AASB 10 and AASB 11 Joint Arrangements.
58 AASB 2013-5 Amendments to Australian Accounting Standards – Investment Entities, issued in August 2013, amended paragraphs 42A and 42B and added paragraph 40A. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2014. Earlier application of AASB 2013-5 is permitted. If an entity applies those amendments earlier it shall also apply all amendments included in AASB 2013-5 at the same time.