AASB 132

Financial Instruments: Presentation

Operative Date Reporting periods beginning on or after 1 January 2023 but before 1 July 2026

Interpretations
INT 2 Members’ Shares in Co-operative Entities and Similar Instruments
INT 1038 Contributions by Owners Made to Wholly-Owned Public Sector Entities

IASB Extras
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated October 2022)

AASB Extras
AASB Staff FAQs – Co-operative and Mutual Enterprises (7/18) [PDF 529kB]