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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]

AASB Agenda Decisions
GAAP/GFS Harmonisation for Entities within the GGS (May 2013)

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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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