Basis for Conclusions on AASB 2021-6 (AASB1060_03-20_COMPsep23_01-23)

This Basis for Conclusions accompanies, but is not part of, AASB 1060. The Basis for Conclusions was originally published with AASB 2021-6 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards.

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