Skip to main content

Top Navigation

  • Return to AASB.gov.au
  • Latest news
  • Open for Comment

Main navigation

  • Sustainability Reporting Standards
  • Accounting Standards
  • Interpretations
  • Concepts documents
  • Practice Statements
  • Board Agenda Decisions
  • Sustainability Reporting Standards
  • Accounting Standards
  • Interpretations
  • Concepts documents
  • Practice Statements
  • Board Agenda Decisions
  1. Home
  2. Related documents

Related documents

AASB 102

Inventories

Operative Date Reporting periods beginning on or after 1 January 2022 but before 1 January 2027

Interpretations
INT 20 Stripping Costs in the Production Phase of a Surface Mine
INT 1031 Accounting for the Goods and Services Tax (GST)

IASB Extras
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated June 2021)

AASB Extras
Basis for Conclusions on AASB 2007-5 re Inventories Held for Distribution by Not-for-Profit Entities [PDF 121kB]

Footer Quicklink

  • Return to AASB.gov.au

Footer

  • Sitemap
  • Contact Us
  • Privacy
  • Disclaimer
  • Accessibility
  • Copyright

The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

Top of Page