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AASB 5 - Non-current Assets Held for Sale and Discontinued Operations - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Superseded version
F2011C0094120 May 2011 - 04 October 2011

When applicable, this Standard supersedes AASB 1042 - Discontinuing Operations - August 2000.

All versions

Effective date
Filter by effective date
Comp.
Includes amendments
21 Jan 2015 - 30 Dec 2017

AASB 2015-1 - Amendments to Australian Accounting Standards – Annual Improvements to Australian Accounting Standards 2012–2014 Cycle - January 2015

17 Dec 2014 - 20 Jan 2015

AASB 2014-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2014)

04 Jun 2014 - 16 Dec 2014

AASB 2014-1 Amendments to Australian Accounting Standards - June 2014

01 Apr 2014 - 03 Jun 2014

AASB 2013-9 - Amendments to Australian Accounting Standards – Conceptual Framework, Materiality and Financial Instruments - December 2013

23 Jan 2013 - 31 Mar 2014

AASB 2012-10 - Amendments to Australian Accounting Standards - Transition Guidance and Other Amendments - December 2012

08 Oct 2011 - 22 Jan 2013

AASB 2011-8 - Amendments to Australian Accounting Standards arising from AASB 13 - September 2011

07 Oct 2011 - 07 Oct 2011

AASB 2011-9 - Amendments to Australian Accounting Standards – Presentation of Items of Other Comprehensive Income - September 2011

05 Oct 2011 - 06 Oct 2011

AASB 2011-7 - Amendments to Australian Accounting Standards arising from the Consolidation and Joint Arrangements Standards - August 2011

20 May 2011 - 04 Oct 2011

AASB 2011-1 - Amendments to Australian Accounting Standards arising from the Trans-Tasman Convergence Project - May 2011

01 Mar 2011 - 19 May 2011

AASB 2010-7 - Amendments to Australian Accounting Standards arising from AASB 9 (December 2010) - December 2010

26 total

As made

Effective date
Making date
15 Jul 2004 - 07 Mar 2007
15 Jul 2004
1 total