AASB 118 - Revenue - July 2004
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Effective Date
37 [Deleted by the AASB]
38 AASB 2008-7 Amendments to Australian Accounting Standards – Cost of an Investment in a Subsidiary, Jointly Controlled Entity or Associate, issued in July 2008, amended paragraph 32. An entity shall apply that amendment prospectively for annual reporting periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the related amendments in paragraphs 4 and 37A of AASB 127 (July 2004, as amended) or paragraphs 4 and 38A of AASB 127 (March 2008, as amended) for an earlier period, it shall apply the amendment in paragraph 32 at the same time.
39 [Deleted by the IASB]
40 [Deleted by the IASB]
41 AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards, issued in August 2011, amended paragraph 6(b). An entity shall apply that amendment when it applies AASB 11 Joint Arrangements.
42 AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended the definition of fair value in paragraph 7. An entity shall apply that amendment when it applies AASB 13.
43 AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended paragraphs 6(d) and 11 and deleted paragraph 39. Paragraph 40, added by AASB 2010-7, was deleted by AASB 2014-1 Amendments to Australian Accounting Standards. An entity shall apply those amendments when it applies AASB 9 as amended in June 2014.