AASB 121 - The Effects of Changes in Foreign Exchange Rates - July 2004
Effective Date and TransitionEffective Date and Transition
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Effective Date and Transition
58 [Deleted by the AASB]
58A [Deleted by the AASB]
59 [Deleted by the AASB]
60 [Deleted by the AASB]
60A [Deleted by the AASB]
60B AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 added paragraphs 48A-48D and amended paragraph 49. An entity shall apply those amendments prospectively for annual reporting periods beginning on or after 1 July 2009. If an entity applies AASB 127 (amended 2008) for an earlier period, the amendments shall be applied for that earlier period.
60C [Deleted by the IASB]
60D Paragraph 60B was added by AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project, issued in June 2010. An entity shall apply the amendments noted in paragraph 60B prospectively for annual reporting periods beginning on or after 1 July 2010. Earlier application is permitted.
60E [Deleted by the IASB]
60F AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards, issued in August 2011, amended paragraphs 3(b), 8, 11, 18, 19, 33, 44-46 and 48A. An entity shall apply those amendments when it applies AASB 10 and AASB 11 Joint Arrangements.
60G AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended the definition of fair value in paragraph 8 and amended paragraph 23. An entity shall apply those amendments when it applies AASB 13.
60H AASB 2011-9 Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income, issued in September 2011, amended paragraph 39. An entity shall apply that amendment when it applies AASB 101 as amended in September 2011.
60I [Deleted by the IASB]
60J AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) and AASB 2014-1 Amendments to Australian Accounting Standards amended paragraphs 3(a), 3(b), 4, 5, 27 and 52(a) and deleted paragraph 60C. Paragraph 60E, added by AASB 2010-7, was deleted by AASB 2014-1. Paragraph 60I, added by AASB 2014‑1, was deleted by AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014). An entity shall apply those amendments when it applies AASB 9 (December 2014).