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 2026 but before 1 January 2027. It takes into account amendments up to and including 7 November 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 10 (July 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
