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Related documents

AASB 1058

Income of Not-for-Profit Entities

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

AASB Extras
Basis for Conclusions (AASB 1058) [PDF 913kB]
Key Facts – Accounting for Income of Not-for-Profit Entities (3/22) [PDF 231kB]
AASB Staff FAQs – Not-for-Profit Entities (5/22) [PDF 714kB]
AASB Staff FAQs – Accounting for Government Support (7/20) [PDF 679kB]

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

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