AASB 108

Accounting Policies, Changes in Accounting Estimates and Errors

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2023

IASB Extras
IASB Implementation Guidance
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated January 2019)

AASB Extras
AASB Staff FAQs – Remuneration Underpayments (7/20) [PDF 312kB]