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AASB 3 - Business Combinations - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2009C0105301 January 2009 - 30 December 2022

When applicable, this Standard supersedes AASB 1015 - Acquisitions of Assets - November 1999; AASB 1013 - Accounting for Goodwill - June 1996; AAS 21 - Acquisitions of Assets - November 1999; and AAS 18 - Accounting for Goodwill - June 1996.


Details

Title ID
F2005B01399
Registered
28 October 2009
Effective
01 January 2009 - 30 December 2022
Series
AASB 3
Type
Principal

For a savings provision relating to the repeal of this instrument, see paragraph 15 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards

This Standard is superseded by AASB 3 - Business Combinations - March 2008.

Sunsetting

Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.

This title is exempt from sunsetting by:

Tabling

When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

House of Representatives

  • Legislative Instrument
    16 November 2004

Senate

  • Legislative Instrument
    30 August 2004