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Related documents

Related documents

AASB 1054

Australian Additional Disclosures

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2023 that end on or after 30 June 2022

AASB Extras

Basis for Conclusions (AASB 1054) [PDF 125kB]

Basis for Conclusions on AASB 2019-4 re Disclosure in Special Purpose Financial Statements of NFP Private Sector Entities on Compliance with Recognition and Measurement Requirements [PDF 374kB]

Basis for Conclusions on AASB 2019-5 re Disclosure of the Effect of New IFRS Standards Not Yet Issued in Australia [PDF 126kB]

Basis for Conclusions on AASB 2022-4 re Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities [PDF 208kB]

Key Facts – Disclosures in SPFS of NFP Entities from AASB 2019-4 (7/22) [PDF 133kB]

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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.