AASB 2016-6 Amendments to Australian Accounting Standards 1-Jan-18   Applying AASB 9 Financial Instruments with – AASB 4 Insurance Contracts AASB 2016-7 Amendments to Australian Accounting Standards 1-Jan-18   Deferral of AASB 15 for Not-for-Profit Entities – AASB 2017-3 Amendments to Australian Accounting   Standards Clarifications to AASB 4 1-Jan-18 – AASB 2017-5 Amendments to Australian Accounting Standards   – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections 1-Jan-18 Interp.2 Members’ Shares in Co-operative Entities and   Similar Instruments 1-Jan-18 Interp. 5 Rights to Interests arising from Decommissioning,   Restoration and Environmental Rehabilitation 1-Jan-18 Interp. 10 Interim Financial Reporting and Impairment   1-Jan-18   Interp. 12 Service Concession Arrangements 1-Jan-18 Interp. 16 Hedges of a Net Investment in a Foreign Operation 1-Jan-18   Interp. 19 Extinguishing Financial Liabilities with Equity 1-Jan-18   Instruments Interp. 22 Foreign Currency Transactions and Advance 1-Jan-18   Consideration Interp. 107 Introduction of the Euro 1-Jan-18   Interp. 127 Evaluating the Substance of Transactions Involving 1-Jan-18   the Legal Form of a Lease Interp. 132 Intangible Assets—Web Site Costs 1-Jan-18   AASB 16 Leases   1-Jan-19 AASB1058 Income of Not-for-Profit Entities   1-Jan-19 AASB 1059 Service Concession Arrangements: Grantors   1-Jan-19 AASB 2016-8 Amendments to Australian Accounting Standards   – Australian Implementation Guidance for Entities 1-Jan-19 AASB 2017-4 Amendments to Australian Accounting   Standards Uncertainty over Income Tax – Treatments 1-Jan-19   AASB 2017-6 Amendments to Australian Accounting Standards – Prepayment Features with Negative Compensation 1-Jan-19 AASB 2017-7 Amendments to Australian Accounting Standards   – Long-term Interests in Associates and Joint Ventures 1-Jan-19 AASB 2018-1 Amendments to Australian Accounting Standards   – Annual Improvements 2015–2017 Cycle 1-Jan-19 AASB 2018- 2 Amendments to Australian Accounting Standards   – Plant Amendment, Curtailment or Settlement 1-Jan-19
AASB 2016-6 Amendments to Australian Accounting Standards – Applying AASB 9 Financial Instruments with AASB 4 Insurance Contracts 1-Jan-18   AASB 2016-7 Amendments to Australian Accounting Standards – Deferral of AASB 15 for Not-for-Profit Entities 1-Jan-18   AASB 2017-3 Amendments to Australian Accounting Standards – Clarifications to AASB 4 1-Jan-18   AASB 2017-5 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections 1-Jan-18   Interp.2 Members’ Shares in Co-operative Entities and Similar Instruments 1-Jan-18   Interp. 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation 1-Jan-18   Interp. 10 Interim Financial Reporting and Impairment 1-Jan-18   Interp. 12 Service Concession Arrangements 1-Jan-18   Interp. 16 Hedges of a Net Investment in a Foreign Operation 1-Jan-18   Interp. 19 Extinguishing Financial Liabilities with Equity Instruments 1-Jan-18   Interp. 22 Foreign Currency Transactions and Advance Consideration 1-Jan-18   Interp. 107 Introduction of the Euro 1-Jan-18   Interp. 127 Evaluating the Substance of Transactions Involving the Legal Form of a Lease 1-Jan-18   Interp. 132 Intangible Assets—Web Site Costs 1-Jan-18   AASB 16 Leases 1-Jan-19   AASB1058 Income of Not-for-Profit Entities 1-Jan-19   AASB 1059 Service Concession Arrangements: Grantors 1-Jan-19   AASB 2016-8 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Entities 1-Jan-19   AASB 2017-4 Amendments to Australian Accounting Standards – Uncertainty over Income Tax Treatments 1-Jan-19   AASB 2017-6 Amendments to Australian Accounting Standards – Prepayment Features with Negative Compensation 1-Jan-19   AASB 2017-7 Amendments to Australian Accounting Standards – Long-term Interests in Associates and Joint Ventures 1-Jan-19   AASB 2018-1 Amendments to Australian Accounting Standards – Annual Improvements 2015–2017 Cycle 1-Jan-19   AASB 2018- 2 Amendments to Australian Accounting Standards – Plant Amendment, Curtailment or Settlement 1-Jan-19  
Changes-to-Standards-Relevant-to-2017-18-Financial-Statements.docx