AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - July 2004
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AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - July 2004
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95 [Deleted by the AASB]
96 [Deleted by the IASB]
97 [Deleted by the IASB]
98 [Deleted by the IASB]
99 AASB 2014-1 Amendments to Australian Accounting Standards, issued in June 2014, amended paragraph 5 as a consequential amendment derived from the amendments to paragraphs 40, 58 and 67A of AASB 3. An entity shall apply that amendment prospectively to business combinations to which the amendment to AASB 3 applies.
100 AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15, issued in December 2014, amended paragraph 5 and deleted paragraph 6. An entity shall apply those amendments when it applies AASB 15.
101 AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended paragraph 2. Paragraph 97, added by AASB 2010‑7, was deleted by AASB 2014-7 Amendments to Australian Accounting Standards. Paragraph 98, added by AASB 2014-1, was deleted by AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014). An entity shall apply those amendments when it applies AASB 9 (December 2014).