Skip to main content

Top Navigation

  • Return to AASB.gov.au
  • Latest news
  • Open for Comment

Main navigation

  • Sustainability Reporting Standards
  • Accounting Standards
  • Interpretations
  • Concepts documents
  • Practice Statements
  • Board Agenda Decisions
  • Sustainability Reporting Standards
  • Accounting Standards
  • Interpretations
  • Concepts documents
  • Practice Statements
  • Board Agenda Decisions
  1. Home
  2. Australian Accounting Standard
  3. AASB 17

Related documents

AASB 1060

General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities

Operative Date Reporting periods beginning on or after 1 January 2024 but before 1 January 2025 that end on or after 30 June 2024

Amendments incorporated in this Version
AASB 2024-1 re Supplier Finance Arrangements: Tier 2 Disclosures [PDF 279kB]

AASB Extras
Basis for Conclusions (AASB 1060) [PDF 279kB]
Basis for Conclusions on AASB 2020-7 re Covid-19-Related Rent Concessions: Tier 2 Disclosures [PDF 140kB]
Basis for Conclusions on AASB 2020-9 re Tier 2 Disclosures: Interest Rate Benchmark Reform (Phase 2) and Other Amendments [PDF 226kB]
Basis for Conclusions on AASB 2021-1 re Transition to Tier 2: Simplified Disclosures for Not-for-Profit Entities [PDF 156kB]
Basis for Conclusions on AASB 2021-6 re Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards [PDF 133kB]
Basis for Conclusions on AASB 2023-3 re Disclosure of Non-current Liabilities with Covenants: Tier 2 [PDF 474kB]
Basis for Conclusions on AASB 2023-4 re International Tax Reform – Pillar Two Model Rules: Tier 2 Disclosures [PDF 447kB]
Basis for Conclusions on AASB 2024-1 re Supplier Finance Arrangements: Tier 2 Disclosures [PDF 487kB]
Key Facts – AASB 1060 (3/20) [PDF 337kB]

Footer Quicklink

  • Return to AASB.gov.au

Footer

  • Sitemap
  • Contact Us
  • Privacy
  • Disclaimer
  • Accessibility
  • Copyright

The AASB issues principles-based Australian accounting and external reporting standards and guidance that meet user needs and enhance external reporting consistency and quality.

Top of Page