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. Australian Accounting Standard
  3. AASB 101

Related documents

Framework

Framework for the Preparation and Presentation of Financial Statements

Operative Date Reporting periods beginning on or after 1 July 2021

AASB Extras
Basis for Conclusions on AASB CF 2013-1 re Amendments to the Framework [PDF 144kB]

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