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Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards
Schedule 1Repeal of superseded AustraliaSchedule 1Repeal of superseded Australian Accounting Standards
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Schedule 1
Repeal of superseded Australian Accounting Standards
| Column 1 | Note | Column 2 | Note |
|---|---|---|---|
| Superseded Standard | FRL identifier | Superseding Standard | FRL identifier |
| AASB 1 First-time Adoption of Australian Equivalents to International Financial Reporting Standards (July 2004) | F2005B00898 | AASB 1 First-time Adoption of Australian Accounting Standards (May 2009) | F2009L02508 |
| AASB 3 Business Combinations (July 2004) | F2005B01399 | AASB 3 Business Combinations (March 2008) | F2008L02249 |
| AASB 9 Financial Instruments (December 2009) | F2009L04689 | AASB 9 Financial Instruments (December 2010) | F2011L00347 |
| AASB 9 Financial Instruments (December 2010) | F2011L00347 | AASB 9 Financial Instruments (December 2014) | F2015L00145 |
| AASB 101 Presentation of Financial Statements (July 2004) | F2005B01183 | AASB 101 Presentation of Financial Statements (October 2006) | F2006L03644 |
| AASB 101 Presentation of Financial Statements (October 2006) | F2006L03644 | AASB 101 Presentation of Financial Statements (September 2007) | F2007L04126 |
| AASB 111 Construction Contracts (July 2004) | F2005B01566 | AASB 15 Revenue from Contracts with Customers (December 2014) | F2015L00115 |
| AASB 114 Segment Reporting (July 2004) | F2005B01193 | AASB 8 Operating Segments (February 2007) | F2007L00562 |
| AASB 118 Revenue(July 2004) | F2005B01542 | AASB 15 Revenue from Contracts with Customers (December 2014) | F2015L00115 |
| AASB 119 Employee Benefits (July 2004) | F2005B01420 | AASB 119 Employee Benefits (December 2004) | F2005B01880 |
| AASB 119 Employee Benefits (December 2004) | F2005B01880 | AASB 119 Employee Benefits (September 2011) | F2011L02039 |
| AASB 123 Borrowing Costs (July 2004) |