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AASB 1

First-time Adoption of Australian Accounting Standards

Operative Date Reporting periods beginning on or after 1 January 2022 that end before 30 June 2022

Interpretations
INT 1052 Tax Consolidation Accounting

IASB Extras
IASB Implementation Guidance
IASB Basis for Conclusions
IASB Table of Concordance

IFRS IC Agenda Decisions
Various agenda decisions (latest dated September 2017)

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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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