Appendix D -- Amendments to other Australian Accounting Standards

This appendix sets out the amendments to other Standards and Interpretations that are a consequence of the Australian Accounting Standards Board issuing AASB 18 Presentation and Disclosure in Financial Statements. An entity shall apply these amendments when it applies AASB 18.

The amendments set out in this appendix also apply, as far as possible and necessary, to earlier principal versions of the Standards and Interpretations that are identified in this appendix when this Standard is applied prior to 1 January 2027.

Appendix D is provided with this Standard as a linked PDF document. See AASB Extras at right.