Accounting Standard AASB 134 Interim Financial Reporting as amended
This compiled Standard applies to annual reporting periods beginning on or after 1 January 2017. It takes into account amendments up to and including 28 January 2015 and was prepared on 31 March 2015 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 134 (July 2004) as amended by other Accounting Standards, which are listed in the Table below.
Table of Standards
Standard
Date made
Application date(interim reporting periods … on or after …)
Application, saving or transitional provisions
AASB 134
15 July 2004
(beginning) 1 Jan 2005
AASB 2004-2
22 Dec 2004
(beginning) 1 Jan 2005
–
AASB 2005-7
29 June 2005
(ending) 30 June 2005
see (a) below
AASB 2006-4
13 Dec 2006
(ending) 31 Dec 2006
–
AASB 2007-3
26 Feb 2007
(beginning) 1 Jan 2009
see (b) below
AASB 2007-4
30 Apr 2007
(beginning) 1 Jul 2007
see (c) below
AASB 2007-8
24 Sep 2007
(beginning) 1 Jan 2009
see (d) below
AASB 2007-10
13 Dec 2007
(beginning) 1 Jan 2009
see (d) below
AASB 2008-3
6 Mar 2008
(beginning) 1 Jul 2009
see (e) below
AASB 2008-5
24 Jul 2008
(beginning) 1 Jan 2009
see (f) below
AASB 2009-6
25 Jun 2009
(beginning) 1 Jan 2009and (ending) 30 Jun 2009
see (g) below
AASB 2010-4
23 Jun 2010
(beginning) 1 Jan 2011
see (h) below
AASB 2010-2
30 Jun 2010
(beginning) 1 Jul 2013
see (i) below
AASB 2010-5
27 Oct 2010
(beginning) 1 Jan 2011
see (h) below
AASB 2011-1
11 May 2011
(beginning) 1 Jul 2011
see (j) below
AASB 2011-8
2 Sep 2011
(beginning) 1 Jan 2013
see (k) below
AASB 2011-9
5 Sep 2011
(beginning) 1 Jul 2012
see (l) below
AASB 2011-10
5 Sep 2011
(beginning) 1 Jan 2013
see (m) below
AASB 2012-5
29 Jun 2012
(beginning) 1 Jan 2013
see (n) below
AASB 2012-10
18 Dec 2012
(beginning) 1 Jan 2013
see (o) below
AASB 2012-11
18 Dec 2012
(beginning) 1 Jul 2013
see (i) below
AASB 2013-5
14 Aug 2013
(beginning) 1 Jan 2014
see (p) below
AASB 2013-9
20 Dec 2013
Pt A (ending) 20 Dec 2013Pt B (ending) 1 Jan 2014
see (q) belowsee (r) below
AASB 2014-5
12 Dec 2014
(beginning) 1 Jan 2017
see (s) below
AASB 2015-1
21 Jan 2015
(beginning) 1 Jan 2016
see (t) below
AASB 2015-2
28 Jan 2015
(beginning) 1 Jan 2016
see (t) below
(a) Entities may elect to apply this Standard to interim reporting periods beginning on or after 1 January 2005 that end before 30 June 2005.
(b) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 8 Operating Segments is also applied to such periods.
(c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2007.
(d) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods.
(e) Entities may elect to apply this Standard to annual reporting periods beginning on or after 30 June 2007 but before 1 July 2009, provided that AASB 3 Business Combinations (March 2008) and AASB 127 Consolidated and Separate Financial Statements (March 2008) are also applied to such periods.
(f) Entities may elect to apply this Standard, or its amendments to individual Standards, to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009.
(g) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2009, provided that AASB 101 Presentation of Financial Statements (September 2007) is also applied to such periods, and to annual reporting periods beginning on or after 1 January 2009 that end before 30 June 2009.
(h) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2011.
(i) 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.
(j) Entities may elect to apply this Standard, or its amendments to individual pronouncements, to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2011, provided that AASB 1054 Australian Additional Disclosures is, or its relevant individual disclosure requirements are, also applied to such periods.
(k) AASB 2011-8 has been amended by AASB 2011-10 (made 5 September 2011) and AASB 2012-6 (made 10 September 2012).
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 AASB 13 Fair Value Measurement is also applied to such periods.
(l) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2012.
(m) 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 AASB 119 Employee Benefits (September 2011) is also applied to such periods.
(n) Entities may elect to apply this Standard, or its amendments to individual pronouncements, to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013.
(o) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013.
(p) For-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2014. Not-for-profit entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2013 but before 1 January 2014. If an entity elects to apply this Standard to such annual reporting periods, it shall also apply AASB 10 Consolidated Financial Statements and associated Standards to such periods.
(q) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 that end before 20 December 2013, provided that AASB CF 2013-1 Amendments to the Australian Conceptual Framework and AASB 1048 Interpretation of Standards (December 2013) are also applied to the such periods.
(r) Early application of Part B of this Standard is not permitted.
(s) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2017, provided that AASB 15 Revenue from Contracts with Customers is also applied to such periods.
(t) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2016.