Compilation details
Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (as amended)
Compilation details are not part of AASB 1060.
This compiled Standard applies to annual periods beginning on or after 1 January 2025. It takes into account amendments up to and including 7 March 2024 and was prepared on 5 March 2025 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 1060 (March 2020) 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 guidance
