Accounting Standard AASB 2021-7 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections (Cth)

AASB Standard AASB 2021-7 December 2021

Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections

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ISSN 1036-4803

Contents

Preface Accounting Standard AASB 2021-7 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections

from paragraph Objective 1 Application 3 DEFERRAL OF Amendments RE THE SALE OR CONTRIBUTION OF ASSETS 7 editorial corrections FROM 1 JANUARY 2022 13 editorial corrections FROM 1 JANUARY 2023 62 Commencement of the legislative instrument 71