AASB 1

First-time Adoption of Australian Accounting Standards

Operative Date Reporting periods beginning on or after 1 January 2025 but before 1 January 2026

Amendments incorporated in this Version
AASB 2023-5 re Lack of Exchangeability [PDF 922kB]

Interpretations
INT 1052 Tax Consolidation Accounting

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

IFRS IC Agenda Decisions
Various agenda decisions (latest dated September 2017)