Compilation details
Accounting Standard AASB 101 Presentation of Financial Statements (as amended)
Compilation details are not part of AASB 101.
This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 January 2024. It takes into account amendments up to and including 15 December 2022 and was prepared on 6 June 2023 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 101 (July 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments
