AASB 16
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Leases |
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AASB 17
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Insurance Contracts – 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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1930kB |
beginning on or after 1 July 2026 |
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AASB 101
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Presentation of Financial Statements |
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AASB 107
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Statement of Cash Flows |
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AASB 119
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Employee Benefits – 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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1930kB |
beginning on or after 1 July 2026 |
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AASB 121
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The Effects of Changes in Foreign Exchange Rates – uncompiled amendments |
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Subsequent Amending Pronouncements |
Download |
Applies to periods |
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability --
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943kB |
beginning on or after 1 January 2025 |
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AASB 128
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Investments in Associates and Joint Ventures – 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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291kB |
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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819kB |
beginning on or after 1 January 2025 |
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AASB 132
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Financial Instruments: Presentation – 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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1930kB |
beginning on or after 1 July 2026 |
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AASB 136
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Impairment of Assets – 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 --
|
1930kB |
beginning on or after 1 July 2026 |
|
AASB 137
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Provisions, Contingent Liabilities and Contingent Assets – 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 --
|
1930kB |
beginning on or after 1 July 2026 |
|