Compilation details
Accounting Standard AASB 108 Accounting Policies, Changes in Accounting Estimates and Errors (as amended)
Compilation details are not part of AASB 108.
This compiled Standard applies to annual periods beginning on or after 1 January 2023. It takes into account amendments up to and including 30 March 2021 and was prepared on 6 February 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 108 (August 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments
