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AASB 1057

Application of Australian Accounting Standards

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

AASB Extras
Basis for Conclusions (AASB 1057) [PDF 115kB]
Basis for Conclusions on AASB 2019-1 re References to the Conceptual Framework [PDF 208kB]
Basis for Conclusions on AASB 2020-2 re Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities [PDF 473kB]
AASB Staff FAQs – Co-operative and Mutual Enterprises (7/18) [PDF 529kB]
Key Facts – AASB 2020-2 Removal of Special Purpose Financial Statements for Certain For-Profit Private Sector Entities (4/22) [PDF 382kB]
Key Facts – Navigating Reporting Requirements in For-Profit Private Sector Client Documents (6/20) [PDF 228kB]

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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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