Skip to main content

Top Navigation

  • Return to AASB.gov.au
  • Latest news
  • Open for Comment

Main navigation

  • Sustainability Reporting Standards
  • Accounting Standards
  • Interpretations
  • Concepts documents
  • Practice Statements
  • Board Agenda Decisions
  • Sustainability Reporting Standards
  • Accounting Standards
  • Interpretations
  • Concepts documents
  • Practice Statements
  • Board Agenda Decisions
  1. Home
  2. Australian Accounting Standard
  3. AASB 121

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)

Footer Quicklink

  • Return to AASB.gov.au

Footer

  • Sitemap
  • Contact Us
  • Privacy
  • Disclaimer
  • Accessibility
  • Copyright

The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

Top of Page