AASB 9 - Financial Instruments - December 2009
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Table of Standards
| Standard | Date made | Application date(annual reporting periods … on or after …) | Application, saving or transitional provisions |
|---|---|---|---|
| AASB 9 | 7 Dec 2009 | (beginning) 1 Jan 2018 | see (a) below |
| AASB 2011-7 | 29 Aug 2011 | (beginning) 1 Jan 2013 | see (b) below |
| AASB 2011-8 | 2 Sep 2011 | (beginning) 1 Jan 2013 | see (c) below |
| AASB 2012-6 | 10 Sep 2012 | (beginning) 1 Jan 2013 | see (d) below |
| AASB 2013-9 | 20 Dec 2013 | Pt B (beginning) 1 Jan 2014Pt C (beginning) 1 Jan 2015 | see (e) belowsee (f) below |
| AASB 2014-1 | 4 Jun 2014 | Pt A (beginning) 1 Jul 2014Pt E (beginning) 1 Jan 2017 | see (g) belowsee (h) below |
| AASB 2014-5 | 12 Dec 2014 | (beginning) 1 Jan 2017 | see (i) below |
| AASB 2014-8 | 17 Dec 2014 | (beginning) 1 Jan 2015 | see (j) below |
(a) AASB 9 applies to annual reporting periods beginning on or after 1 January 2018 (instead of 1 January 2017) as a result of amendments made by Part E of AASB 2014-1 Amendments to Australian Accounting Standards.
Entities may elect to apply this Standard to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2018, provided that AASB 2009-11 Amendments to Australian Accounting Standards arising from AASB 9 (as amended) and the amendments in Part E of AASB 2014-1 are also applied to such periods.
(b) AASB 2011-7 has been amended by AASB 2012-6 (made 10 September 2012).
Entities may elect to apply the amendments to this Standard to AASB 9 (2009) to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2013, provided that AASB 10 Consolidated Financial Statements and associated Standards are also applied.
(c) AASB 2011-8 has been amended by AASB 2011-10 (made 5 September 2011) and AASB 2012-6 (made 10 September 2012).
Entities may elect to apply this Standard to annual reporting periods ending on or after 31 December 2009 that begin before 1 January 2013, provided that AASB 13 Fair Value Measurement is also applied.