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When applied and operative, this Standard supersedes existing AASB 1039 - Concise Financial Reports - April 2005.
Details
Title ID
F2008L03580
Registered
28 May 2015
Effective
28 January 2015 - 30 December 2021
Series
AASB 1039
Type
Principal
The amendments made by AASB 2014-5 are no longer required to apply to annual reporting periods beginning on or after 1 January 2017 but before 1 January 2018, as a consequence of AASB 2015-8 deferring the effective date of AASB 15 (and its consequential amendments in AASB 2014-5) from 1 January 2017 to 1 January 2018.
Sunsetting
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
Australian Government
When applied and operative, this Standard supersedes existing AASB 1039 - Concise Financial Reports - April 2005.