Compilation details
Accounting Standard AASB 112 Income Taxes (as amended)
Compilation details are not part of AASB 112.
This compiled Standard applies to annual periods beginning on or after 1 January 2023 that end on or after 30 September 2023. It takes into account amendments up to and including 14 September 2023 and was prepared on 23 October 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 112 (August 2015) 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 illustrative examples
