Compilation details

Accounting Standard AASB 1058 Income of Not-for-Profit Entities (as amended)

Compilation details are not part of AASB 1058.

This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026.  It takes into account amendments up to and including 15 December 2022 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 1058 (December 2016) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards

Table of amendments to Standard

 

Table of amendments to guidance