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compilation details

Accounting Standard AASB 130 Disclosures in the Financial Statements of Banks and Similar Financial Institutions as amended

This compiled Standard applies to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2007 only if AASB 2007-4 is applied early. It takes into account amendments up to and including 30 April 2007 and was prepared on 24 August 2007 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 130 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.

Table of Standards

Standard	Date made	Application date(annual reporting periods … on or after …)	Application, saving or transitional provisions
AASB 130	15 Jul 2004	(beginning) 1 Jan 2005
AASB 2007-4	30 Apr 2007	(beginning) 1 Jul 2007	see (a) below

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

Table of Amendments

Paragraph affected	How affected	By … [paragraph]
Aus17.1	deleted	AASB 2007-4 [74]
Aus17.2	deleted	AASB 2007-4 [74]
Aus30.1	deleted	AASB 2007-4 [74]
Aus49.1	deleted	AASB 2007-4 [74]
Aus49.2	deleted	AASB 2007-4 [74]
Aus55.1	deleted	AASB 2007-4 [74]
Aus55.2	deleted	AASB 2007-4 [74]