AASB 4 - Insurance Contracts - July 2004
Effective Date and TransitionEffective Date and Transition
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Effective Date and Transition
40 The transitional provisions in paragraphs 42-45 apply both to an entity that is already applying IFRSs when it first applies this Standard and to an entity that applies Australian equivalents to IFRSs for the first time (a first-time adopter).
41 [Deleted by the AASB]
41A [Deleted by the AASB]
41B [Deleted by the AASB]
41C [Deleted by the IASB]
41D [Deleted by the IASB]
41E AASB 2011-8 Amendments to Australian Accounting Standards arising from AASB 13, issued in September 2011, amended the definition of fair value in Appendix A. An entity shall apply that amendment when it applies AASB 13 Fair Value Measurement.
41F [Deleted by the IASB]
41G AASB 2014-5 Amendments to Australian Accounting Standards arising from AASB 15, issued in December 2014, amended paragraphs 4(a), 4(c), B7, B18(h) and B21. An entity shall apply those amendments when it applies AASB 15.
41H AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended), AASB 2014-1 Amendments to Australian Accounting Standards and 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) amended paragraphs 3, 4(d), 7, 8, 12, 34(d), 35, 45 and B18-B20 and Appendix A and deleted paragraph 41C. Paragraph 41D, added by AASB 2010‑7, was deleted by AASB 2014-1. Paragraph 41F, added by AASB 2014-1, was deleted by AASB 2014-7. An entity shall apply those amendments when it applies AASB 9 (December 2014).