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Legislative instrument

AASB 1058 - Income of Not-for-Profit Entities - December 2016

InForce. Made: 2016-12-09. Registered: 2017-01-12. Commenced: Not supplied. OPAX shows metadata only.

All instruments

Made
2016-12-09
Registered
2017-01-12
Commenced
Not supplied
Status
InForce
Portfolio
Treasury
Type
Principal
Administering department
Department of the Treasury
FRL id
F2017L00042
Series
AASB 1058
Source year / number
Not supplied / Not supplied

Authoritative text — Federal Register of Legislation (latest registered version)

OPAX shows metadata only. The authoritative legal text is on FRL. Registered means the as-made registration date. A version start is not necessarily whole-instrument commencement. InForce can include an instrument made but not yet commenced.

Returned version metadata

Acquisition is bounded to one API-returned version per title. It may be an earlier version. FRL's flags below identify whether it is current or latest; use the authoritative FRL link for the latest text. Full version history is outside this phase.

Version registration id
F2017L00042
Version start
2017-01-12
Version registered
2017-01-12
Compilation number
0
Latest registered version
No
Current version
No

FRL records commenced amendments that have not been incorporated.

Publisher comments

AASB 1049 - Whole of Government and General Government Sector Financial Reporting - December 2012 did not require registration on the Federal Register of Legislative Instruments as it was issued by the Australian Accounting Standards Board under its general powers of the Australian Securities and Investments Commission Act 2001 (see paragraph 227(1)(c)). For more information regarding this accounting standard, please refer to the Australian Accounting Standards Board website at http://www.aasb.gov.au.

Source status and relationship metadata

Supplied by FRL; no repeal, supersession or disallowance relationships are inferred.

[
  {
    "reasons": [],
    "start": "2017-01-12T00:00:00",
    "status": "InForce"
  }
]
All exported source metadata
{
  "administeringDepartments": [
    {
      "id": "O-000927",
      "name": "Department of the Treasury",
      "portfolio": "Treasury"
    }
  ],
  "asMadeRegisteredAt": "2017-01-12T11:59:45.1270000",
  "collection": "LegislativeInstrument",
  "hasCommencedUnincorporatedAmendments": true,
  "id": "F2017L00042",
  "isInForce": true,
  "isPrincipal": true,
  "makingDate": "2016-12-09T00:00:00",
  "name": "AASB 1058 - Income of Not-for-Profit Entities - December 2016",
  "nameHistory": [
    {
      "affecterName": null,
      "affecterTitleId": null,
      "name": "AASB 1058 - Income of Not-for-Profit Entities - December 2016",
      "start": "2017-01-12T00:00:00"
    }
  ],
  "namePossibleFuture": [],
  "number": null,
  "optionalSeriesNumber": "AASB 1058",
  "originatingBillUri": null,
  "publishComments": "AASB 1049 - Whole of Government and General Government Sector Financial Reporting - December 2012 did not require registration on the Federal Register of Legislative Instruments as it was issued by the Australian Accounting Standards Board under its general powers of the Australian Securities and Investments Commission Act 2001 (see paragraph 227(1)(c)). For more information regarding this accounting standard, please refer to the Australian Accounting Standards Board website at http://www.aasb.gov.au.  ",
  "seriesType": null,
  "status": "InForce",
  "statusHistory": [
    {
      "reasons": [],
      "start": "2017-01-12T00:00:00",
      "status": "InForce"
    }
  ],
  "statusPossibleFuture": [],
  "subCollection": null,
  "versions": [
    {
      "compilationNumber": "0",
      "end": "2018-12-31T00:00:00",
      "hasUnincorporatedAmendments": false,
      "isCurrent": false,
      "isLatest": false,
      "name": "AASB 1058 - Income of Not-for-Profit Entities - December 2016",
      "publishComments": "AASB 1049 - Whole of Government and General Government Sector Financial Reporting - December 2012 did not require registration on the Federal Register of Legislative Instruments as it was issued by the Australian Accounting Standards Board under its general powers of the Australian Securities and Investments Commission Act 2001 (see paragraph 227(1)(c)). For more information regarding this accounting standard, please refer to the Australian Accounting Standards Board website at http://www.aasb.gov.au.  ",
      "reasons": [],
      "registerId": "F2017L00042",
      "registeredAt": "2017-01-12T11:59:45.1270000",
      "retrospectiveEnd": null,
      "retrospectiveStart": "2017-01-12T00:00:00",
      "start": "2017-01-12T00:00:00",
      "status": "InForce",
      "titleId": "F2017L00042"
    }
  ],
  "year": null
}
OPAX-derived fields
{
  "canonical_url": "https://www.legislation.gov.au/F2017L00042/latest"
}