AASB 134 - Interim Financial Reporting - July 2004
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46 [Deleted by the AASB]
47 [Deleted by the AASB]
48 [Deleted by the AASB]
49 Paragraph 15 was amended, paragraphs 15A-15C and 16A were added and paragraphs 16, 17 and 18 were deleted by AASB 2010-4 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in June 2010. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2011. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact.
50 AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, added paragraph 16A(j) and amended paragraphs C4 and C7 in the illustrative examples. An entity shall apply those amendments when it applies AASB 13.
51 AASB 2011-9 Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income, issued in September 2011, amended paragraphs 8, 8A, 11A and 20. An entity shall apply those amendments when it applies AASB 101 as amended in September 2011.
52 AASB 2012-5 Amendments to Australian Accounting Standards arising from Annual Improvements 2009–2011 Cycle, issued in June 2012, amended paragraph 5. An entity shall apply that amendment retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors for annual reporting periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.
53 AASB 2012-5 Amendments to Australian Accounting Standards arising from Annual Improvements 2009–2011 Cycle, issued in June 2012, amended paragraph 16A. An entity shall apply that amendment retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors for annual reporting periods beginning on or after 1 January 2013. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.
54 AASB 2013-5 Amendments to Australian Accounting Standards – Investment Entities, issued in August 2013, amended paragraph 16A. An entity shall apply that amendment for annual reporting periods beginning on or after 1 January 2014. Earlier application of AASB 2013-5 is permitted. If an entity applies that amendment earlier it shall also apply all amendments included in AASB 2013-5 at the same time.
55 AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15, issued in December 2014, amended paragraphs 15B and 16A. An entity shall apply those amendments when it applies AASB 15.
56 AASB 2015-1 Amendments to Australian Accounting Standards – Annual Improvements to Australian Accounting Standards 2012–2014 Cycle, issued in January 2015, amended paragraph 16A. An entity shall apply that amendment retrospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors for annual reporting periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact.