Appendix E -- Effective date and transition

Effective date | Transition

This appendix is an integral part of AASB S1 and has the same voluntary status as the other parts of the Standard.

Effective date

E1

An entity shall apply this Standard for annual reporting periods beginning on or after 1 January 2025. Earlier application is permitted. If an entity applies this Standard earlier, it shall disclose that fact and apply AASB S2 Climate-related Disclosures at the same time.

E2

For the purposes of applying paragraphs E3–E6, the date of initial application is the beginning of the annual reporting period in which an entity first applies this Standard.

Transition

E3

An entity is not required to provide the disclosures specified in this Standard for any period before the date of initial application. Accordingly, an entity is not required to disclose comparative information in the first annual reporting period in which it applies this Standard.

E4-E6

[Deleted by the AASB]