1
| Changes in Existing Decommissioning, Restoration and Similar Liabilities |
| Jul 2015 | 1 Jan 2016 |
2
| Members’ Shares in Co-operative Entities and Similar Instruments | | Jul 2015 | 1 Jan 2018 |
4
| Determining whether an Arrangement contains a Lease [superseded by AASB 16 Leases for periods beginning on or after 1 January 2019] | | Aug 2015 | 1 Jan 2016 |
5
| Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds | | Aug 2015 | 1 Jan 2018 |
6
| Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment | | Aug 2015 | 1 Jan 2016
|
7 | Applying the Restatement Approach under AASB 129 Financial Reporting in Hyperinflationary Economies | | Aug 2015 | 1 Jan 2016 |
9 | Reassessment of Embedded Derivatives [superseded by AASB 9 Financial Instruments for periods beginning on or after 1 January 2018] | Compiled | Dec 2013 | 1 Jan 2014 |
10
| Interim Financial Reporting and Impairment
| | Aug 2015 | 1 Jan 2018 |
12
| Service Concession Arrangements
| Compiled
| May 2019 | 1 Jan 2020 |
13
| Customer Loyalty Programmes [superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019] | Compiled | Dec 2016 | 1 Jan 2014 |
14
| AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction | | Aug 2015 | 1 Jan 2016 |
15 | Agreements for the Construction of Real Estate [superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019] | Compiled | Dec 2016 | 1 Jan 2014 |
16 | Hedges of a Net Investment in a Foreign Operation | Compiled | May 2019 | 1 Jan 2020 |
17 | Distributions of Non-cash Assets to Owners | | Aug 2015 | 1 Jan 2016 |
18 | Transfers of Assets from Customers [superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019] | | Dec 2016 | 1 Jan 2014 |
19 | Extinguishing Financial Liabilities with Equity Instruments | Compiled | May 2019 | 1 Jan 2020 |
20 | Stripping Costs in the Production Phase of a Surface Mine | Compiled | May 2019 | 1 Jan 2020 |
21 | Levies | | Aug 2015 | 1 Jan 2016 |
22 | Foreign Currency Transactions and Advance Consideration | Compiled | May 2019 | 1 Jan 2020 |
23 | Uncertainty over Income Tax Treatments | | Jul 2017 | 1 Jan 2019 |
107
| Introduction of the Euro
| | Aug 2015 | 1 Jan 2018 |
110
| Government Assistance – No Specific Relation to Operating Activities | | Aug 2015 | 1 Jan 2016 |
115
| Operating Leases – Incentives [superseded by AASB 16 Leases for periods beginning on or after 1 January 2019] | | Aug 2015 | 1 Jan 2016 |
125
| Income Taxes – Changes in the Tax Status of an Entity or its Shareholders | | Aug 2015 | 1 Jan 2016 |
127
| Evaluating the Substance of Transactions Involving the Legal Form of a Lease [superseded by AASB 16 Leases for periods beginning on or after 1 January 2019] | | Aug 2015 | 1 Jan 2018 |
129
| Service Concession Arrangements: Disclosures | Compiled | Jul 2017 | 1 Jan 2020 |
131
| Revenue – Barter Transactions Involving Advertising Services [superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019] | Compiled | Dec 2016 | 1 Jan 2014 |
132
| Intangible Assets – Web Site Costs | Compiled | May 2019 | 1 Jan 2020 |
1003
| Australian Petroleum Resource Rent Tax
| Compiled | May 2019 | 1 Jan 2020 |
1019
| The Superannuation Contributions Surcharge | Compiled | Dec 2013 | 1 Jan 2014 |
1030
| Depreciation of Long-Lived Physical Assets: Condition-Based Depreciation and Related Methods | Compiled | Dec 2013 | 1 Jan 2014 |
1031
| Accounting for the Goods and Services Tax (GST) | Compiled | Dec 2013 | 1 Jan 2014 |
1038
| Contributions by Owners Made to Wholly-Owned Public Sector Entities | | Dec 2013 | 1 Jan 2014 |
1042
| Subscriber Acquisition Costs in the Telecommunications Industry [superseded by AASB 15 for for-profit entities for periods beginning on or after 1 January 2018 and for NFP entities for periods beginning on or after 1 January 2019] | Compiled | Dec 2016 | 1 Jan 2014 |
1047
| Professional Indemnity Claims Liabilities in Medical Defence Organisations | Compiled | Dec 2013 | 1 Jan 2014 |
1052
| Tax Consolidation Accounting
| Compiled | Dec 2013
| 1 Jan 2014 |
1055
| Accounting for Road Earthworks
| Compiled | Dec 2013 | 1 Jan 2014 |
Amending Standards affecting Interpretations (not yet fully compiled)
|
2014-5 | Amendments to Australian Accounting Standards arising from AASB 15 | Extra | Dec 2014 | 1 Jan 2018 |
2015-8 | Amendments to Australian Accounting Standards – Effective Date of AASB 15 | | Oct 2015 | 1 Jan 2018 |
AASB 16 | Leases (Appendix D) | Extra | Feb 2016 | 1 Jan 2019 |
AASB 1058 | Income of Not-for-Profit Entities (Appendix D) | | Dec 2016 | 1 Jan 2019 |
2016-7 | Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Entities | | Dec 2016 | 1 Jan 2019 |
AASB 17 | Insurance Contracts (Appendix D) | Extra | Jul 2017 | 1 Jan 2021 |
AASB 1059 | Service Concession Arrangements: Grantors (Appendix D) | | Jul 2017 | 1 Jan 2019 |
2017-5 | Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections | | Dec 2017 | 1 Jan 2018 |
2019-1 | Amendments to Australian Accounting Standards – References to the Conceptual Framework | | May 2019 | 1 Jan 2020 |
AASB 1060 | General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (Appendix C) | | Mar 2020 | 1 Jul 2021 |
Recent Amending Standards affecting Interpretations (fully compiled)
|
2010-7 | Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) [AASB 1, 3, 4, 5, 7, 101, 102, 108, 112, 118, 120, 121, 127, 128, 131, 132, 136, 137, 139, 1023 & 1038 and Interpretations 2, 5, 10, 12, 16, 19, 107 & 127] [Superseded by new principal versions of Interpretations issued in July and August 2015] | Compiled | Sep 2012
| 1 Jan 2018 |
2014-7 | Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) [Superseded by new principal versions of Interpretations issued in July and August 2015] | Extra | Dec 2014 | 1 Jan 2018 |