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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
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Related documents
Related documents
AASB 10
Consolidated Financial Statements
Operative Date
Reporting periods beginning on or after
1 July 2021
but before
1 January 2022
Interpretations
INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
INT 17 Distributions of Non-cash Assets to Owners
IASB Extras
IASB Introduction
IASB Illustrative Examples
IASB Basis for Conclusions
IFRS IC Agenda Decisions
Various agenda decisions (latest dated March 2017)
AASB Extras
Basis for Conclusions on AASB 2011-5 & AASB 2011-6 re Relief from Consolidation and the Equity Method [PDF 129kB]
Basis for Conclusions on AASB 2013-5 and dissenting views re Investment Entities [PDF 133kB]
Basis for Conclusions on AASB 2013-8 re NFP Control and Structured Entities [PDF 168kB]
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