Basis for Conclusions on AASB 2022-4

This Basis for Conclusions accompanies, but is not part of, AASB 1054. The Basis for Conclusions was originally published with AASB 2022-4 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities.

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