Division Table of Standards - AASB 120 - Accounting for Government Grants and Disclosure of Government Assistance - July 2004 - Table of Standards

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Table of Standards

Standard	Date made	Application date(annual reporting periods … on or after …)	Application, saving or transitional provisions
AASB 120	15 Jul 2004
AASB 2007-2	15 Feb 2007	(ending) 28 Feb 2007	see (a) below
AASB 2007-4	30 Apr 2007	(beginning) 1 Jul 2007	see (b) below
AASB 2007-8	24 Sep 2007	(beginning) 1 Jan 2009	see (c) below
AASB 2007-10	13 Dec 2007	(beginning) 1 Jan 2009	see (c) below
AASB 2008-5	24 Jul 2008	(beginning) 1 Jan 2009	see (d) below
AASB 2010-7	6 Dec 2010	(beginning) 1 Jan 2018	see (e) below
AASB 2011-8	2 Sep 2011	(beginning) 1 Jan 2013	see (f) below
AASB 2011-9	5 Sep 2011	(beginning) 1 Jul 2012	see (g) below
AASB 2013-9	20 Dec 2013	Pt B (beginning) 1 Jan 2014	see (h) below
AASB 2014-1	4 Jun 2014	Pt E (beginning) 1 Jan 2018	see (i) below
AASB 2014-7	17 Dec 2014	(beginning) 1 Jan 2018	see (j) below

(a) 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.

(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2007.

(c) 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.

(d) 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 2009.