AASB 117 - Leases - July 2004
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Table of Standards
| Standard | Date made | Application date(annual reporting periods ... on or after ...) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 117 | 15 Jul 2004 | (beginning) 1 Jan 2005 | |
| AASB 2005-10 | 5 Sep 2005 | (beginning) 1 Jan 2007 | see (a) below |
| AASB 2007-2 | 15 Feb 2007 | (ending) 28 Feb 2007 | see (b) below |
| AASB 2007-4 | 30 Apr 2007 | (beginning) 1 Jul 2007 | see (c) below |
| AASB 2007-8 | 24 Sep 2007 | (beginning) 1 Jan 2009 | see (d) below |
| AASB 2009-5 | 21 May 2009 | (beginning) 1 Jan 2010 | see (e) below |
| AASB 2009-6 | 25 Jun 2009 | (beginning) 1 Jan 2009and (ending) 30 Jun 2009 | see (f) below |
| AASB 2010-2 | 30 Jun 2010 | (beginning) 1 Jul 2013 | see (g) below |
| AASB 2011-8 | 2 Sep 2011 | (beginning) 1 Jan 2013 | see (h) below |
| AASB 2014-6 | 12 Dec 2014 | (beginning) 1 Jan 2016 | see (i) below |
| AASB 2015-3 | 28 Jan 2015 | (beginning) 1 Jul 2015 | see (j) below |
(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2007.
(b) Entities may elect to apply the relevant amendments to annual reporting periods beginning on or after 1 January 2005 that end before 28 February 2007.
(c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2007.
(d) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods.
(e) Entities may elect to apply this Standard, or its amendments to individual Standards, to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2010.