Framework for the Preparation and Presentation of Financial Statements (as amended)

Compilation details are not part of the Framework.

This compiled Framework applies to annual reporting periods beginning on or after 1 July 2021. It takes into account amendments up to and including 6 March 2020 and was prepared on 29 October 2021 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Framework issued by the AASB. Instead, it is a representation of the Framework (July 2004) as amended by other pronouncements, which are listed in the table below.

Table of pronouncements

Table of amendments