AASB 8 - Operating Segments - February 2007
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Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 8 | 26 Feb 2007 | (beginning) 1 Jan 2009 | see (a) below |
| AASB 2007-8 | 24 Sep 2007 | (beginning) 1 Jan 2009 | see (b) below |
| AASB 2007-9 | 13 Dec 2007 | (beginning) 1 Jul 2008 | see (c) below |
| AASB 2009-5 | 21 May 2009 | (beginning) 1 Jan 2010 | see (d) below |
| AASB 2009-12 | 15 Dec 2009 | (beginning) 1 Jan 2011 | see (e) below |
| AASB 2010-2 | 30 Jun 2010 | (beginning) 1 Jul 2013 | see (f) below |
| AASB 2011-10 | 5 Sep 2011 | (beginning) 1 Jan 2013 | see (g) below |
| AASB 2012-10 | 18 Dec 2012 | (beginning) 1 Jan 2013 | see (h) below |
| AASB 2012-11 | 18 Dec 2012 | (beginning) 1 Jul 2013 | see (f) below |
| AASB 2014-1 | 4 June 2014 | Pt A (ending) 1 Jul 2014Pt C (ending) 1 Jul 2014 | see (i) belowsee (j) 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.
(b) 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.
(c) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 July 2008, provided that the Standards and Interpretation listed in paragraph 6 of AASB 2007-9 are also applied to such periods.
(d) 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 2010.
(e) Entities may elect to apply this Standard to annual reporting periods beginning on or after 1 January 2005 but before 1 January 2011.