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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
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Australian Accounting Standard
AASB 138
Related documents
AASB 1049
Whole of Government and General Government Sector Financial Reporting
Operative Date
Reporting periods beginning on or after
1 January 2020
but before
1 January 2023
AASB Extras
Basis for Conclusions (AASB 1049) [PDF 222kB]
Basis for Conclusions on AASB 2008-9 re Consistency with AASB 101 [PDF 124kB]
Basis for Conclusions on AASB 2011-3 re Orderly Adoption of Changes to the ABS GFS Manual and Related Amendments [PDF 128kB]
Basis for Conclusions on AASB 2011-13 re Improvements to AASB 1049 [PDF 169kB]
Basis for Conclusions on AASB 2012-8 re Extension of Transitional Relief for the Adoption of Amendments to the ABS GFS Manual relating to Defence Weapons Platforms [PDF 119kB]
Basis for Conclusions on AASB 2019-8 re ROU Assets under Concessionary Leases [PDF 157kB]
AASB Agenda Decisions
GAAP/GFS Harmonisation for Entities within the GGS (May 2013)
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