AASB 18

Presentation and Disclosure in Financial Statements [for for-profit entities]

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