Compilation details
Accounting Standard AASB 121 The Effects of Changes in Foreign Exchange Rates (as amended)
Compilation details are not part of AASB 121.
This compiled Standard applies to annual periods beginning on or after 1 January 2025 but before 1 January 2027. It takes into account amendments up to and including 9 October 2023 and was prepared on D June 202R 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 121 (August 2015) as amended by other Accounting Standards, which are listed in the table below.
Table of Standards
Table of amendments
