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 2026. It takes into account amendments up to and including 19 August 2025 and was prepared on 20 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 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
