Effective Date

Effective Date

44 [Deleted by the AASB]

44A [Deleted by the AASB]

44B [Deleted by the AASB]

Aus44B.1 AASB 2008-3 Amendments to Australian Accounting Standards arising from AASB 3 and AASB 127 added the disclosures required by paragraph 33(d). The amendment shall be applied retrospectively.

44C Paragraphs 8A and 36A were added by AASB 2008-6 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in July 2008. An entity shall apply those amendments for annual reporting periods beginning on or after 1 July 2009. Earlier application is permitted. However, an entity shall not apply the amendments for annual reporting periods beginning before 1 July 2009 unless it also applies AASB 127 Consolidated and Separate Financial Statements (as amended in 2008). If an entity applies the amendments before 1 July 2009 it shall disclose that fact. An entity shall apply the amendments prospectively from the date at which it first applied AASB 5, subject to the transitional provisions in paragraph 45 of AASB 127 (as amended in 2008).

44D Paragraphs 5A, 12A and 15A were added and paragraph 8 was amended by AASB 2008-13 Amendments to Australian Accounting Standards arising from AASB Interpretation 17 – Distributions of Non-cash Assets to Owners in December 2008. Those amendments shall be applied prospectively to non-current assets (or disposal groups) that are classified as held for distribution to owners in annual reporting periods beginning on or after 1 July 2009. Retrospective application is not permitted. Earlier application is permitted. If an entity applies the amendments for a period beginning on or after 1 January 2005 but before 1 July 2009 it shall disclose that fact and also apply AASB 3 (March 2008, as amended), AASB 127 Consolidated and Separate Financial Statements (as amended in July 2008) and AASB Interpretation 17 Distributions of Non-cash Assets to Owners.

44E Paragraph 5B was added by AASB 2009-5 Further Amendments to Australian Accounting Standards arising from the Annual Improvements Project issued in May 2009. An entity shall apply that amendment prospectively for annual reporting periods beginning on or after 1 January 2010. Earlier application is permitted. If an entity applies the amendment for an earlier period it shall disclose that fact.

44F [Deleted by the IASB]

44G AASB 2011-7 Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards, issued in August 2011, amended paragraph 28. An entity shall apply that amendment when it applies AASB 11 Joint Arrangements.

44H 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.

44I AASB 2011-9 Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income, issued in September 2011, amended paragraph 33A. An entity shall apply that amendment when it applies AASB 101 as amended in September 2011.

44J [Deleted by the IASB]

44K AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended paragraph 5. Paragraph 44F, added by AASB 2010-7, was deleted by AASB 2014-1 Amendments to Australian Accounting Standards. Paragraph 44J, added by AASB 2014-1, was deleted by AASB 2014-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014). An entity shall apply those amendments when it applies AASB 9 (December 2014).

44L AASB 2015-1 Amendments to Australian Accounting Standards – Annual Improvements to Australian Accounting Standards 2012–2014 Cycle, issued in January 2015, amended paragraphs 26-29 and added paragraph 26A. An entity shall apply those amendments prospectively in accordance with AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors to changes in a method of disposal that occur in annual reporting periods beginning on or after 1 January 2016. Earlier application is permitted. If an entity applies those amendments for an earlier period it shall disclose that fact.