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Federal Register of Legislation

Accounting Standard AASB 2020-1 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2020L0028320 March 2020 - 30 December 2022

For a savings provision relating to the repeal of this instrument, see paragraph 17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.


Details

Title ID
F2020L00283
Registered
20 March 2020
Effective
20 March 2020 - 30 December 2022
Series
AASB 2020-1
Type
Principal

For a savings provision relating to the repeal of this instrument, see paragraph 17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.

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
    23 March 2020
  • Explanatory Statement
    23 March 2020

Senate

  • Legislative Instrument
    08 April 2020
  • Explanatory Statement
    08 April 2020