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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No longer in force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
Registered
20 October 2015
Effective
17 December 2014 - 30 December 2022
Series
AASB 9
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15 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards

This Standard is superseded by AASB 9 - Financial Instruments - December 2010.

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
    02 February 2010

Senate

  • Legislative Instrument
    02 February 2010