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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions

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Related documents

Related documents

AASB 137

Provisions, Contingent Liabilities and Contingent Assets

Operative Date Reporting periods beginning on or after 1 January 2022 but before 1 January 2023

Interpretations

INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

INT 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment

INT 12 Service Concession Arrangements

INT 1019 The Superannuation Contributions Surcharge

INT 1052 Tax Consolidation Accounting

IASB Extras

IASB Basis for Conclusions

IFRS IC Agenda Decisions

Various agenda decisions (latest dated July 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.