AASB 2014-8 This Standard makes amendments to AASB 9 1-Jan-2015 Amendments to Australian Financial Instruments (December 2009) and Accounting Standards arising AASB 9 Financial Instruments (December from AASB 9 (December 2014) 2010), arising from the issuance of AASB 9 – in December 2014. Application of AASB 9 Financial Instruments The Department has not yet determined the (December 2009) and AASB 9 (December 2010) [AASB 9 application or the potential impact of the (2009 & 2010)] Standard. AASB 2014-9 This Standard amends AASB 127, and 1-Jan-2016 Amendments to Australian consequentially amends AASB 1 and AASB Accounting Standards – Equity 128, to allow entities to use the equity Method in Separate Financial method of accounting for investments in Statements [AASB 1, 127 & subsidiaries, joint ventures and associates in their separate financial statements. 128] The Department has not yet determined the application or the potential impact of the Standard. AASB 2014-10 This Standard amends AASB 10 and AASB 128 1-Jan-2016 Amendments to Australian to address an inconsistency between the Accounting Standards – Sale or requirements in AASB 10 and those in AASB Contribution of Assets between 128 (August 2011), in dealing with the sale or an Investor and its Associate or contribution of assets between an investor and its associate or joint venture. Joint Venture [AASB 10 & 128] The Department has not yet determined the application or the potential impact of the Standard. AASB 2015-1 amendments arise from the issuance of 1-Jan-2016 Amendments to Australian International Financial Reporting Standard Accounting Standards – Annual Annual Improvements to IFRSs 2012–2014 Improvements to Australian Cycle in September 2014, and editorial Accounting Standards corrections. The Department has not yet determined the Cycle [AASB 1, 2, 3, 5, 7, application or the potential impact of the 11, 110, 119, 121, 133, 134, 137 & 140] Standard.
AASB 2014-8 Amendments to Australian Accounting Standards arising from AASB 9 (December 2014) – Application of AASB 9 (December 2009) and AASB 9 (December 2010) [AASB 9 (2009 & 2010)] This Standard makes amendments to AASB 9 Financial Instruments (December 2009) and AASB 9 Financial Instruments (December 2010), arising from the issuance of AASB 9 Financial Instruments in December 2014. The Department has not yet determined the application or the potential impact of the Standard. 1-Jan-2015 AASB 2014-9 Amendments to Australian Accounting Standards – Equity Method in Separate Financial Statements [AASB 1, 127 & 128] This Standard amends AASB 127, and consequentially amends AASB 1 and AASB 128, to allow entities to use the equity method of accounting for investments in subsidiaries, joint ventures and associates in their separate financial statements. The Department has not yet determined the application or the potential impact of the Standard. 1-Jan-2016 AASB 2014-10 Amendments to Australian Accounting Standards – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture [AASB 10 & 128] This Standard amends AASB 10 and AASB 128 to address an inconsistency between the requirements in AASB 10 and those in AASB 128 (August 2011), in dealing with the sale or contribution of assets between an investor and its associate or joint venture. The Department has not yet determined the application or the potential impact of the Standard. 1-Jan-2016 AASB 2015-1 Amendments to Australian Accounting Standards – Annual Improvements to Australian Accounting Standards Cycle [AASB 1, 2, 3, 5, 7, 11, 110, 119, 121, 133, 134, 137 & 140] amendments arise from the issuance of International Financial Reporting Standard Annual Improvements to IFRSs 2012–2014 Cycle in September 2014, and editorial corrections. The Department has not yet determined the application or the potential impact of the Standard. 1-Jan-2016