AASB 3 - Business Combinations - March 2008
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64 [Deleted by the AASB]
64A [Deleted by the IASB]
64B AASB 2010-3 Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in June 2010 amended paragraphs 19, 30 and B56 and added paragraphs B62A and B62B. An entity shall apply those amendments for annual reporting periods beginning on or after 1 July 2010. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact. Application shall be prospective from the date when the entity first applied this Standard.
64C Paragraphs 65A-65E were added by AASB 2010-3 issued in June 2010. An entity shall apply those amendments for annual reporting periods beginning on or after 1 July 2010. Earlier application is permitted. If an entity applies the amendments for an earlier period it shall disclose that fact. The amendments shall be applied to contingent consideration balances arising from business combinations with an acquisition date prior to the application of this Standard, as issued in 2008.
64D [Deleted by the IASB]
64E AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards, issued in August 2011, amended paragraphs 7, B13, B63(e) and Appendix A. An entity shall apply those amendments when it applies AASB 10.
64F AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended paragraphs 20, 29, 33, 47, amended the definition of fair value in Appendix A and amended paragraphs B22, B40, B43-B46, B49 and B64. An entity shall apply those amendments when it applies AASB 13 Fair Value Measurement.
64G AASB 2013-5, issued in August 2013, amended paragraph 7 and added paragraph 2A. An entity shall apply those amendments for annual reporting periods beginning on or after 1 January 2014. Earlier application of AASB 2013-5 is permitted. If an entity applies these amendments earlier it shall also apply all amendments included in AASB 2013-5 at the same time.
64H [Deleted by the IASB]
64I AASB 2014-1 Amendments to Australian Accounting Standards, issued in June 2014, amended paragraphs 40 and 58 and added paragraph 67A and its related heading. An entity shall apply that amendment prospectively to business combinations for which the acquisition date is on or after 1 July 2014. Earlier application is permitted. An entity may apply the amendment earlier provided that AASB 9 and AASB 137 (both as amended by Part A of AASB 2014-1) have also been applied. If an entity applies that amendment earlier it shall disclose that fact.
64J AASB 2014-1, issued in June 2014, amended paragraph 2(a). An entity shall apply that amendment prospectively for annual reporting periods beginning on or after 1 July 2014. Earlier application is permitted. If an entity applies that amendment for an earlier period it shall disclose that fact.