This item is authorised by the following title:
When applied or operative, this Standard supersedes AASB 1031 Materiality (July 2004, as amended).
sch 1 of the Accounting Standard AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards
Most legislative instruments will sunset 10 years after commencement under Chapter 3, Part 4 of the of the Legislation Act 2003.
When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
When applied or operative, this Standard supersedes AASB 1031 Materiality (July 2004, as amended).