Skip to main content

Top Navigation

Return to AASB.gov.au
Latest news
Open for Comment

Main navigation

Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions

Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions

Home
Related documents

Related documents

AASB 137

Provisions, Contingent Liabilities and Contingent Assets

Operative Date Reporting periods beginning on or after 1 January 2023 that end before 28 February 2026

Interpretations

INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities

INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds

INT 6 Liabilities arising from Participating in a Specific Market – Waste Electrical and Electronic Equipment

INT 12 Service Concession Arrangements

INT 1019 The Superannuation Contributions Surcharge

INT 1052 Tax Consolidation Accounting

IASB Extras

IASB Basis for Conclusions

IFRS IC Agenda Decisions

Various agenda decisions (latest dated April 2024)

Footer Quicklink

Return to AASB.gov.au

Footer

Sitemap
Contact Us
Privacy
Disclaimer
Accessibility
Copyright

The AASB issues principles-based Australian accounting, sustainability and external reporting Standards and guidance that meet user needs and enhance external reporting consistency and quality.