CTHRepealedLegislation
AASB 117 - Leases - July 2004
Effective DateEffective Date
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Effective Date
69 [Deleted by the AASB]
69A Paragraphs 14 and 15 were deleted, and paragraphs 15A and 68A were added as part of AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in May 2009. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2010. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact.