Compilation details

Accounting Standard AASB 1054 Australian Additional Disclosures (as amended)

This compiled Standard applies to annual periods beginning on or after 1 July 2021 but before 1 January 2023 that end on or after 30 June 2022. It takes into account amendments up to and including 23 June 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 1054 (May 2011) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards

AASB1054_06-22_CompDetailsTableofStandards

Table of amendments to Standard

AASB1054_06-22_CompDetailsTableofAmendmentstoStandard

Table of amendments to guidance