AASB 2011-7 - Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards - August 2011
Table of StandardsTable of Standards
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Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 2011-7 | 29 Aug 2011 | (beginning) 1 Jan 2013 | see (a) below |
| AASB 2012-6 | 10 Sep 2012 | (beginning) 1 Jan 2013 | see (b) below |
(a) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2013, with certain exceptions.
(b) Entities may elect to apply this Standard to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2013, with certain exceptions.