207 paragraphs found in AASB 138
The amendments made by this Standard are not included in this compilation, which presents the principal Standard as applicable to annual periods beginning on or after 1 July 2021 but before 1 January …
AASB 138 applies to annual periods beginning on or after 1 January 2018 (instead of 1 January 2017) as a result of amendments made by AASB 2015-8 Amendments to Australian Accounting Standards – Effective Date of AASB 15. Entities may elect to apply this …
Entities may elect to apply this Standard to annual periods beginning before 1 January 2017, provided that AASB 15 Revenue from Contracts with Customers is also …
Entities may elect to apply this Standard to annual periods beginning before 1 January 2019, provided that AASB 15 is also applied to the same …
AASB 2016-7 deferred the effective date of AASB 15 (and its consequential amendments in AASB 2014-5) for not-for-profit entities to annual reporting periods beginning on or after 1 January 2019, instead of 1 January 2018. However, earlier application of …
Entities may elect to apply this Standard to annual periods beginning before 1 January 2020. …
Entities may elect to apply this Standard to annual periods beginning before 1 July 2021. …
Paragraph affected How affected By … [paragraph/page] 3 amended AASB 16 [page 54] Aus3.1 added AASB 1059 [page 26] 6 amended AASB 16 [page 54] 8 amended AASB 2019-1 [page 23] Aus24.1 amended AASB 1058 [page 24] 44 (footnote) amended AASB 1058 [page 24] …
An entity shall apply the amendments in paragraph 2 for annual periods beginning on or after 1 January 2006. If an entity applies IFRS 6 for an earlier period, those amendments shall be applied for that earlier …