Basis for Conclusions on AASB 2022-2 (AASB1053_06-10_COMPmay22_07-21)

This Basis for Conclusions accompanies, but is not part of, AASB 1053. The Basis for Conclusions was originally published with AASB 2022-2 Amendments to Australian Accounting Standards – Extending Transition Relief under AASB 1.

The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.