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Related documents

AASB 101

Presentation of Financial Statements

Operative Date Reporting periods beginning on or after 1 January 2024 but before 1 January 2027

Amendments incorporated in this Version
AASB 2020-1 re Classification of Liabilities as Current or Non-current [PDF 902kB]
AASB 2020-6 re Classification of Liabilities as Current or Non-current – Deferral of Effective Date [PDF 688kB]
AASB 2022-6 re Non-current Liabilities with Covenants [PDF 991kB]

Interpretations
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
INT 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
INT 17 Distributions of Non-cash Assets to Owners
INT 129 Service Concession Arrangements: Disclosures
INT 132 Intangible Assets – Web Site Costs

IASB Extras
IASB Implementation Guidance
IASB Basis for Conclusions
IASB Table of Concordance

AASB Extras
AASB–AUASB Joint FAQ – The Impact of Coronavirus (3/20) [PDF 862kB]
AASB Staff FAQs – Co-operative and Mutual Enterprises (7/18) [PDF 529kB]
AASB Staff FAQs – Remuneration Underpayments (7/20) [PDF 312kB]

IFRS IC Agenda Decisions
Various agenda decisions (latest dated December 2020)

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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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