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Related documents

AASB 124

Related Party Disclosures

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

IASB Extras
IASB Basis for Conclusions
IASB Table of Concordance

IFRS IC Agenda Decisions
Various agenda decisions (latest dated May 2015)

AASB Extras
Basis for Conclusions on AASB 2015-6 re Extending Related Party Disclosures to Not-for-Profit Public Sector Entities [PDF 144kB]

AASB Agenda Decisions
Materiality of Key Management Personnel Related Party Transactions of Not-for-Profit Public Sector Entities (April 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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