Compilation details

Accounting Standard AASB 128 Investments in Associates and Joint Ventures (as amended)

Compilation details are not part of AASB 128.

This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 January 2025.  It takes into account amendments up to and including 15 December 2022 and was prepared on 6 April 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 128 (August 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards

AASB128_12-22_01-23_CompDetailsTableofStandards

Table of amendments

AASB128_12-22_01-23_CompDetailsTableofamendments