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Financial Instruments

Compiled AASB Standard AASB 9 Financial Instruments This compiled Standard applies to annual periods beginning on or after 1 January 2019 but before 1 January 2021. Earlier application is permitted for annual periods beginning after 24 July 2014 but before 1 January 2019. It incorporates relevant amendments made up to and including 12 December 2017. Prepared on 29 March 2019 by the staff of the Australian Accounting Standards Board. Compilation no. 1 Compilation date: 31 December 2018 Authorised Version F2019C00422 registered 15/05/2019 AASB 9-compiled 2 COPYRIGHT Obtaining copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7600 E-mail: Website: Other enquiries Phone: (03) 9617 7600 E-mail: COPYRIGHT Commonwealth of Australia 2019 This compiled AASB Standard contains IFRS Foundation copyright material.

Simplified approach for trade receivables, contract assets and lease receivables 5.5.15 ... general purpose financial statements of each other reporting entity; and (c) financial statements that are, or are held out to be, general purpose financial statements. Aus1.2 This Standard applies to annual reporting periods beginning on or after 1 ...

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www.aasb.gov.au

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