Basis for Conclusions on AASB 2023-3 (AASB1060_03-20_COMPsep23_01-24)

This Basis for Conclusions accompanies, but is not part of, AASB 1060.  The Basis for Conclusions was originally published with AASB 2023-3 Amendments to Australian Accounting Standards – Disclosure of Non-current Liabilities with Covenants: Tier 2.

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