Compilation details

Accounting Standard AASB 10 Consolidated Financial Statements (as amended)

Compilation details are not part of AASB 10.

This compiled Standard applies to annual periods beginning on or after 1 January 2025 but before 1 January 2026.  It takes into account amendments up to and including 7 November 2024 and was prepared on 24 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 10 (July 2015) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards 

Table of Standards, listing the principal Standard and the subsequent amending Standards, plus application notes

Table of amendments to Standard 

Table of amendments incorporated in the compiled Standard

Table of amendments to guidance  

AASB10_12-21_01-22_CompDetailsTableofAmendmentstoGuidance