AASB 140 - Investment Property - July 2004
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Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 140 | 15 Jul 2004 | (beginning) 1 Jan 2005 | |
| AASB 2007-8 | 24 Sep 2007 | (beginning) 1 Jan 2009 | see (a) below |
| AASB 2007-10 | 13 Dec 2007 | (beginning) 1 Jan 2009 | see (a) below |
| AASB 2008-5 | 24 Jul 2008 | (beginning) 1 Jan 2009 | see (b) below |
| AASB 2009-6 | 25 Jun 2009 | (beginning) 1 Jan 2009and (ending) 30 Jun 2009 | see (c) below |
| AASB 2010-2 | 30 Jun 2010 | (beginning) 1 Jul 2013 | see (d) below |
| AASB 2010-5 | 27 Oct 2010 | (beginning) 1 Jan 2011 | see (e) below |
| AASB 2011-8 | 2 Sep 2011 | (beginning) 1 Jan 2013 | see (f) below |
| AASB 2012-1 | 21 Mar 2012 | (beginning) 1 Jul 2013 | see (g) below |
| AASB 2014-1 | 4 Jun 2014 | Pt A (beginning) 1 Jul 2014Pt C (beginning) 1 Jul 2014 | see (h) belowsee (i) below |
| AASB 2014-5 | 12 Dec 2014 | (beginning) 1 Jan 2017 | see (j) below |
| AASB 2014-6 | 12 Dec 2014 | (beginning) 1 Jan 2016 | see (k) below |
| AASB 2015-1 | 21 Jan 2015 | (beginning) 1 Jan 2016 | see (k) below |
(a) 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.
(b) 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.
(c) 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.