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AASB 1057
Application of Australian Accounting Standards
Operative Date
Reporting periods beginning on or after
1 January 2022
that end before
30 June 2022
AASB Extras
Basis for Conclusions (AASB 1057) [PDF 115kB]
Basis for Conclusions on AASB 2019-1 re References to the Conceptual Framework [PDF 208kB]
Basis for Conclusions on AASB 2020-2 re Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities [PDF 473kB]
AASB Staff FAQs – Co-operative and Mutual Enterprises (7/18) [PDF 529kB]
Key Facts – AASB 2020-2 Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities (4/22) [PDF 382kB]
Key Facts – Navigating Reporting Requirements in For-Profit Private Sector Client Documents (6/20) [PDF 228kB]
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