AASB 1053

Application of Tiers of Australian Accounting Standards

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2027 that end on or after 30 June 2022

AASB Extras
Basis for Conclusions (AASB 1053) [PDF 254kB]
Basis for Conclusions on AASB 2014-2 re Transition to and between Tiers, and related Tier 2 Disclosure Requirements [PDF 145kB]
Basis for Conclusions on AASB 2022-2 re Extending Transition Relief under AASB 1 [PDF 200kB]