Compilation details

AASB Conceptual Framework for Financial Reporting (as amended)

Compilation details are not part of the Conceptual Framework.

This compiled Conceptual Framework applies to annual periods beginning on or after 1 July 2021. It takes into account amendments up to and including 6 March 2020 and was prepared on 29 October 2021 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Conceptual Framework issued by the AASB. Instead, it is a representation of the Conceptual Framework (May 2019) as amended by other pronouncements, which are listed in the table below.

Table of pronouncements

Conceptual Framework Table of pronouncements

Table of amendments

Conceptual Framework Table of amendments