Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards
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1 This Standard amends the following pronouncements to make editorial corrections:
(a) AASB 7 Financial Instruments: Disclosures (August 2015);
(b) AASB 116 Property, Plant and Equipment (August 2015);
(c) AASB 124 Related Party Disclosures (July 2015);
(d) AASB 128 Investments in Associates and Joint Ventures (August 2015);
(e) AASB 134 Interim Financial Reporting (August 2015);
(f) AASB 1054 Australian Additional Disclosures (May 2011); and
(g) AASB Practice Statement 2 Making Materiality Judgements (December 2017).
2 This Standard repeals Australian Accounting Standards that have been superseded by other Standards but not formally repealed. It also repeals Standards that amend other Standards as their principal purpose but which have not been formally repealed, provided their Parliamentary disallowance period and legal commencement date have passed.