CTHRepealedLegislation
AASB 139 - Financial Instruments: Recognition and Measurement - July 2004
aCCOUNTING STANDARD AASB 139aCCOUNTING STANDARD AASB 139
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aCCOUNTING STANDARD AASB 139
The Australian Accounting Standards Board made Accounting Standard AASB 139 Financial Instruments: Recognition and Measurement under section 334 of the Corporations Act 2001 on 15 July 2004.
This compiled version of AASB 139 applies to annual reporting periods beginning on or after 1 January 2018. It incorporates relevant amendments contained in other AASB Standards made by the AASB and other decisions of the AASB up to and including 17 December 2014 (see Compilation Details).