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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
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Related documents
Related documents
AASB 101
Presentation of Financial Statements
Operative Date
Reporting periods beginning on or after
1 January 2023
but before
1 January 2024
Interpretations
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
INT 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
INT 17 Distributions of Non-cash Assets to Owners
INT 129 Service Concession Arrangements: Disclosures
INT 132 Intangible Assets – Web Site Costs
IASB Extras
IASB Implementation Guidance
IASB Basis for Conclusions
IASB Table of Concordance
AASB Extras
AASB–AUASB Joint FAQ – The Impact of Coronavirus (3/20) [PDF 862kB]
AASB Staff FAQs – Co-operative and Mutual Enterprises (7/18) [PDF 529kB]
AASB Staff FAQs – Remuneration Underpayments (7/20) [PDF 312kB]
IFRS IC Agenda Decisions
Various agenda decisions (latest dated December 2020)
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