AASB 7

Financial Instruments: Disclosures

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

Amendments incorporated in this Version
AASB 2024-2 re Classification and Measurement of Financial Instruments [PDF 344kB]
AASB 2024-3 re Annual Improvements Volume 11 [PDF 316kB]
AASB 2025-1 re Contracts Referencing Nature-dependent Electricity [PDF 328kB]

IASB Extras
IASB Implementation Guidance
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated December 2020)