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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
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Related documents
Related documents
AASB 15
Revenue from Contracts with Customers
Operative Date
Reporting periods beginning on or after
1 January 2023
but before
1 July 2026
Interpretations
INT 12 Service Concession Arrangements
INT 1031 Accounting for the Goods and Services Tax (GST)
IASB Extras
IASB Introduction
IASB Illustrative Examples
IASB Basis for Conclusions
IFRS IC Agenda Decisions
Various agenda decisions (latest dated May 2022)
AASB Extras
Basis for Conclusions on AASB 2016-8 re NFP Australian Implementation Guidance [PDF 215kB]
Basis for Conclusions on AASB 2018-4 re NFP Public Sector Licensors [PDF 277kB]
Basis for Conclusions on AASB 2019-6 re Research Grants and Not-for-Profit Entities [PDF 83.5kB]
Basis for Conclusions on AASB 2022-3 re Illustrative Examples for Not-for-Profit Entities [PDF 182kB]
AASB Staff FAQs – Not-for-Profit Entities (5/22) [PDF 714kB]
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