AASB 1053

Application of Tiers of Australian Accounting Standards

Operative Date Reporting periods beginning on or after 1 July 2021 that end before 30 June 2022

AASB Extras
Basis for Conclusions (AASB 1053) [PDF 254kB]
Basis for Conclusions on AASB 2014-2 re Transition to and between Tiers, and related Tier 2 Disclosure Requirements [PDF 145kB]