Compilation details

Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (as amended)

Compilation details are not part of AASB 1060.

This compiled Standard applies to annual periods beginning on or after 1 July 2021.  It takes into account amendments up to and including 29 March 2021 and was prepared on 17 August 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 1060 (March 2020) as amended by other Accounting Standards, which are listed in the table below.


Table of Standards

AASB 1060 Table of Standards

Table of amendments to Standard

AASB 1060 Table of Amendments to Standard

Table of amendments to guidance

AASB 1060 Table of Amendments to Guidance