Basis for Conclusions on AASB 2021-1 (AASB1060_03-20_BC_2021-1)

This Basis for Conclusions accompanies, but is not part of, AASB 1060. The Basis for Conclusions was originally published with AASB 2021-1 Amendments to Australian Accounting Standards – Transition to Tier 2: Simplified Disclosures for Not-for-Profit Entities.

The Basis for Conclusions is provided with this Standard as a linked PDF document. See AASB Extras at right.