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Related documents

Operative Date Reporting periods beginning on or after 1 January 2023 but before 1 January 2024 that end on or after 30 September 2023

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Basis for Conclusions on AASB 2021-6 re Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards [PDF 133kB]

Basis for Conclusions on AASB 2023-4 re International Tax Reform – Pillar Two Model Rules: Tier 2 Disclosures [PDF 447kB]

Key Facts – AASB 1060 (3/20) [PDF 337kB]

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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.