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AASB 18

Presentation and Disclosure in Financial Statements [for all entities]

Operative Date Reporting periods beginning on or after 1 January 2028

IASB Extras
IASB Illustrative Examples
IASB Basis for Conclusions
IFRS 18 Effects Analysis
IASB Table of Concordance

AASB Extras
AASB 18, Appendix D – Amendments to other Australian Accounting Standards [PDF 1433kB]
Basis for Conclusions (AASB 18) [PDF 432kB]
Explanatory Statement for AASB 18 (6/24) [PDF 223kB]

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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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