Compilation details
Accounting Standard AASB 132 Financial Instruments: Presentation (as amended)
Compilation details are not part of AASB 132.
This compiled Standard applies to annual periods beginning on or after 1 January 2020 but before 1 January 2021. It takes into account amendments up to and including 21 May 2019 and was prepared on 2 March 2020 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Accounting Standard made by the AASB. Instead, it is a representation of AASB 132 (August 2015) as amended by other Accounting Standards, which are listed in the Table below.
Table of Standards
Table of amendments
