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AASB 1060
General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities
Operative Date
Reporting periods beginning on or after
1 January 2022
but before
1 January 2023
AASB Extras
Basis for Conclusions (AASB 1060) [PDF 279kB]
Basis for Conclusions on AASB 2020-7 re Covid-19-Related Rent Concessions: Tier 2 Disclosures [PDF 140kB]
Basis for Conclusions on AASB 2020-9 re Tier 2 Disclosures: Interest Rate Benchmark Reform (Phase 2) and Other Amendments [PDF 226kB]
Basis for Conclusions on AASB 2021-1 re Transition to Tier 2: Simplified Disclosures for Not-for-Profit Entities [PDF 156kB]
Key Facts – AASB 1060 (3/20) [PDF 337kB]
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