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Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
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Australian Accounting Standard
AASB 121
Related documents
AASB 13
Fair Value Measurement
Operative Date
Reporting periods beginning on or after
1 January 2024
but before
1 January 2027
Amendments incorporated in this Version
AASB 2022-10 re Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities [PDF 1663kB]
Interpretations
INT 19 Extinguishing Financial Liabilities with Equity Instruments
IASB Extras
IASB Introduction
IASB Illustrative Examples
IASB Basis for Conclusions
IFRS IC Agenda Decisions
Various agenda decisions (latest dated January 2015)
AASB Extras
Basis for Conclusions on AASB 2015-7 re Fair Value Disclosures of Not-for-Profit Public Sector Entities [PDF 140kB]
Basis for Conclusions on AASB 2022-10 re Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities [PDF 1021kB]
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