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 that end on or after 30 June 2022. It takes into account amendments up to and including 2 May 2022 and was prepared on 15 September 2022 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
