Operative Date Reporting periods beginning on or after 1 January 2024 but before 1 January 2026

Amendments incorporated in this Version
AASB 2023-1 re Supplier Finance Arrangements [PDF 832kB]

Interpretations
INT 1031 Accounting for the Goods and Services Tax (GST)

IASB Extras
IASB Basis for Conclusions

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