AASB 9
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Financial Instruments – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments --
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344kB |
beginning on or after 1 January 2026 |
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 --
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316kB |
beginning on or after 1 January 2026 |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1886kB |
beginning on or after 1 July 2026 |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 10
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Consolidated Financial Statements – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2014-10 Amendments to Australian Accounting Standards – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture --
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285kB |
beginning on or after 1 January 2025 |
AASB 2021-7c Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections [deferred AASB 10 and AASB 128 amendments in AASB 2014-10 apply] --
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800kB |
beginning on or after 1 January 2025 |
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 --
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316kB |
beginning on or after 1 January 2026 |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 11
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Joint Arrangements – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 12
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Disclosure of Interests in Other Entities – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 13
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Fair Value Measurement |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 13
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Fair Value Measurement – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 14
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Regulatory Deferral Accounts – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 15
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Revenue from Contracts with Customers – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector --
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1886kB |
beginning on or after 1 July 2026 |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 16
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Leases |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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AASB 16
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Leases – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] --
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1433kB |
beginning on or after 1 January 2027 |
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] --
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1433kB |
beginning on or after 1 January 2028 |
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