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

Amendments incorporated in this Version
AASB 2024-3 re Annual Improvements Volume 11 [PDF 316kB]

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)