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Related documents

AASB 9

Financial Instruments

Operative Date Reporting periods beginning on or after 1 January 2021 but before 1 January 2022

Interpretations
INT 12 Service Concession Arrangements
INT 16 Hedges of a Net Investment in a Foreign Operation
INT 19 Extinguishing Financial Liabilities with Equity Instruments

IASB Extras
IASB Introduction
IASB Illustrative Examples
IASB Implementation Guidance
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated October 2022)

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

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