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Federal Register of Legislation

AASB 9 - Financial Instruments - December 2009

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2015C0086017 December 2014 - 30 December 2022

When applied or operative, this Standard supersedes the classification and measurement requirements for financial assets in AASB 139 - Financial Instruments: Recognition and Measurement - July 2004.

Details

Title ID
F2009L04689
Collection
Legislative instrument
Series
AASB 9
Type
Principal | Compilation
Compilation Register ID
F2015C00860
Registered
20 October 2015
Effective
17 December 2014 - 30 December 2022
Date repealed
31 December 2022
Repealed by

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15 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards

This Standard is superseded by AASB 9 - Financial Instruments - December 2010.

Sunsetting

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

This title is exempt from sunsetting by:

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is subject to disallowance under:

House of Representatives

  • Legislative Instrument
    02 February 2010

Senate

  • Legislative Instrument
    02 February 2010