Skip to main
Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Accounting Standard AASB 2020-6 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Deferral of Effective Date

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2020L0104921 August 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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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
F2020L01049
Registered
21 August 2020
Effective
21 August 2020 - 30 December 2022
Series
AASB 2020-6
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17 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards.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

  • Explanatory Statement
    24 August 2020
  • Legislative Instrument
    24 August 2020

Senate

  • Legislative Instrument
    25 August 2020
  • Explanatory Statement
    25 August 2020