This item is authorised by the following title:
When applicable, this Standard supersedes AASB 1044 - Provisions, Contingent Liabilities and Contingent Assets - October 2001.
Aus 94.2 of the AASB 137 - Provisions, Contingent Liabilities and Contingent Assets - August 2015
This compilation represents the Standard as at the making date of the last Amending Standard shown in the Table of Standards.
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
When applicable, this Standard supersedes AASB 1044 - Provisions, Contingent Liabilities and Contingent Assets - October 2001.