AASB 131 - Interests in Joint Ventures - July 2004
Effective Date and TransitionEffective Date and Transition
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Effective Date and Transition
58 [Deleted by the AASB]
58A AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 amended paragraphs 45 and 46 and added paragraphs 45A and 45B. An entity shall apply the amendment to paragraph 46 retrospectively and the amendment to paragraph 45 and paragraphs 45A and 45B 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.
58B Paragraph 1 was amended by AASB 2008-5 Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in July 2008. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2009. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact and apply for that earlier period the amendments to paragraph 3 of AASB 7 Financial Instruments: Disclosures, paragraph 1 of AASB 128 and paragraph 4 of AASB 132 Financial Instruments: Presentation issued in July 2008. An entity is permitted to apply the amendment prospectively.
58C [Deleted by the IASB]
58D Paragraph 58A 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 amendment to paragraph 46 retrospectively and the amendment to paragraph 45 and paragraphs 45A and 45B prospectively for annual reporting periods beginning on or after 1 July 2010. Earlier application is permitted. If an entity applies the amendment before 1 July 2010 it shall disclose that fact.
58E AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010), issued in December 2010, amended paragraphs 1, 45-45B and 51 and deleted paragraph 58C. An entity shall apply those amendments when it applies AASB 9 as issued in December 2010.