AASB 123 Borrowing Costs - January 2015 (Compilation) AASB 127 Separate Financial Statements - January 2015 (Compilation) AASB 128 Investments in Associates and Ventures - January 2015 (Compilation) AASB 129 Financial Reporting in Hyperinflationary Economies - January 2015 (Compilation) AASB 133 Earnings per - January 2015 (Compilation) AASB 141 Agriculture - January 2015 (Compilation) AASB 1004 Contributions - January 2015 (Compilation) AASB 1039 Concise Financial Reports - January 2015 (Compilation) AASB 1048 Interpretation of Standards - August 2015 (Principal) AASB 1053 Application of Tiers of Australian Accounting Standards - January 2015 (Compilation) AASB 1054 Australian Additional Disclosures - January 2015 (Compilation) AASB 2013-9 Amendments to Australian Accounting Standards Conceptual Framework, – Materiality and Financial Instruments [Operative dates: Part A Conceptual Framework 20 Dec 2013; Part B Materiality 1 Jan 2014; Part C Financial – – Instruments 1 Jan 2015] – 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)] AASB 2015-3 Amendments to Australian Accounting Standards arising from the Withdrawal of AASB 1031 Materiality AASB 2015-4 Amendments to Australian Accounting Standards Financial Reporting – Requirements for Australian Groups with a Foreign Parent [AASB 127 & AASB 128] List B: Future reporting periods The following new/revised/amending standards and/or interpretations are Operative Possible applicable to future reporting periods: date impact? Yes No AASB 1 First-time Adoption of Australian Accounting Standards - 01 Jan 2016 January 2015 (Compilation) AASB 5 Non-current Assets Held for Sale and Discontinued Operations 01 Jan 2016 - January 2015 (Compilation) AASB 6 Exploration for and Evaluation of Mineral Resources - August 01 Jan 2016 2015 (Principal) AASB 7 Financial Instruments: Disclosures - January 2015 01 Jan 2016 (Compilation) AASB 8 Operating Segments - November 2015 (Compilation) 01 Jan 2016 AASB 9 Financial Instruments - December 2014 (Principal) 01 Jan 2018
AASB 123 Borrowing Costs - January 2015 (Compilation) AASB 127 Separate Financial Statements - January 2015 (Compilation) AASB 128 Investments in Associates and Ventures - January 2015 (Compilation) AASB 129 Financial Reporting in Hyperinflationary Economies - January 2015 (Compilation) AASB 133 Earnings per - January 2015 (Compilation) AASB 141 Agriculture - January 2015 (Compilation) AASB 1004 Contributions - January 2015 (Compilation) AASB 1039 Concise Financial Reports - January 2015 (Compilation) AASB 1048 Interpretation of Standards - August 2015 (Principal) AASB 1053 Application of Tiers of Australian Accounting Standards - January 2015 (Compilation) AASB 1054 Australian Additional Disclosures - January 2015 (Compilation) AASB 2013-9 Amendments to Australian Accounting Standards – Conceptual Framework, Materiality and Financial Instruments [Operative dates: Part A Conceptual Framework – 20 Dec 2013; Part B Materiality – 1 Jan 2014; Part C Financial Instruments – 1 Jan 2015] 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)] AASB 2015-3 Amendments to Australian Accounting Standards arising from the Withdrawal of AASB 1031 Materiality AASB 2015-4 Amendments to Australian Accounting Standards – Financial Reporting Requirements for Australian Groups with a Foreign Parent [AASB 127 & AASB 128] List B: Future reporting periods The following new/revised/amending standards and/or interpretations are applicable to future reporting periods: Operative date Possible impact? Yes No AASB 1 First-time Adoption of Australian Accounting Standards - January 2015 (Compilation) 01 Jan 2016 AASB 5 Non-current Assets Held for Sale and Discontinued Operations - January 2015 (Compilation) 01 Jan 2016 AASB 6 Exploration for and Evaluation of Mineral Resources - August 2015 (Principal) 01 Jan 2016 AASB 7 Financial Instruments: Disclosures - January 2015 (Compilation) 01 Jan 2016 AASB 8 Operating Segments - November 2015 (Compilation) 01 Jan 2016 AASB 9 Financial Instruments - December 2014 (Principal) 01 Jan 2018