Basis for Conclusions on AASB 2020-2

This Basis for Conclusions accompanies, but is not part of, AASB 1057. The Basis for Conclusions was originally published with AASB 2020-2 Amendments to Australian Accounting Standards – Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities.

The Basis for Conclusions is provided with this Standard as a linked PDF document.  See AASB Extras at right.