Compilation details
Accounting Standard AASB 107 Statement of Cash Flows (as amended)
Compilation details are not part of AASB 107.
This compiled Standard applies to annual periods beginning on or after 1 January 2026 but before 1 January 2027. It takes into account amendments up to and including 5 September 2024 and was prepared on 10 March 2026 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 107 (August 2015) 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
