AASB 128 - Investments in Associates and Joint Ventures - August 2011
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Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 128 | 29 Aug 2011 | (beginning) 1 Jan 2013 | see (a) below |
| AASB 2012-10 | 18 Dec 2012 | (beginning) 1 Jan 2013 | see (b) below |
| AASB 2012-11 | 18 Dec 2012 | (beginning) 1 Jul 2013 | see (c) below |
| AASB 2014-7 | 17 Dec 2014 | (beginning) 1 Jan 2018 | see (d) below |
| AASB 2014-9 | 23 Dec 2014 | (beginning) 1 Jan 2016 | see (e) below |
| AASB 2014-10 | 23 Dec 2014 | (beginning) 1 Jan 2016 | see (e) below |
| AASB 2015-3 | 28 Jan 2015 | (beginning) 1 Jul 2015 | see (f) below |
| AASB 2015-4 | 30 Jan 2015 | (beginning) 1 Jul 2015 | see (g) below |
| AASB 2015-5 | 30 Jan 2015 | (beginning) 1 Jan 2016 | see (e) below |
| AASB 2015-10 | 22 Dec 2015 | (beginning) 1 Jan 2016 | see (h) below |
(a) For-profit entities (but not not-for-profit entities) may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013, provided that certain related Standards are also applied to such periods. This early application provision was subsequently amended by AASB 2012-10.
(b) For-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013. Not-for-profit entities may elect to apply the amendments to AASB 128 in this Standard to annual reporting periods beginning on or after 1 January 2013 but before 1 January 2014.
(c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 July 2009 but before 1 July 2013, provided that AASB 1053 Application of Tiers of Australian Accounting Standards is also applied to such periods.
(d) Entities may elect to apply this Standard to annual reporting periods beginning after 24 July 2014 but before 1 January 2018, provided that AASB 9 Financial Instruments (2014) is also applied to such periods.