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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 2025 but before 1 January 2026

Amendments incorporated in this Version

AASB 2023-5 re Lack of Exchangeability [PDF 922kB]

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]

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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.