Compilation details
Accounting Standard AASB 1053 Application of Tiers of Australian Accounting Standards (as amended)
Compilation details are not part of AASB 1053.
This compiled Standard applies to annual reporting periods beginning on or after 1 July 2021. It takes into account amendments up to and including 29 March 2021 and was prepared on 21 July 2021 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 1053 (June 2010) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments to Standard
Table of amendments to Guidance
