Effective date
44
An entity shall apply this Standard for annual periods beginning on or after 1 January 2018. Earlier application is encouraged for periods beginning after 24 July 2014 but before 1 January 2018. If an entity applies the Standard for a period beginning before 1 January 2018, it shall disclose that fact.
44A–44E
[Deleted by the AASB]
44F
[Deleted]
44G–44I
[Deleted by the AASB]
44J
[Deleted]
44K
AASB 2010-7 Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) (as amended) amended paragraph 5 in the previous version of this Standard. 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.
44L
AASB 2015-1 Amendments to Australian Accounting Standards – Annual Improvements to Australian Accounting Standards 2012–2014 Cycle, issued in January 2015, amended the previous version of this Standard as follows: 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 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.
44M
AASB 17, issued in July 2017, amended paragraph 5. An entity shall apply that amendment when it applies AASB 17.