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AASB 10

Consolidated Financial Statements

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

Amendments incorporated in this Version
AASB 2024-4 re Continued Deferral of Effective Date of AASB 2014-10 Amendments [PDF 272kB]

Interpretations
INT 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds
INT 17 Distributions of Non-cash Assets to Owners

IASB Extras
IASB Introduction
IASB Illustrative Examples
IASB Basis for Conclusions

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

AASB Extras
Basis for Conclusions on AASB 2011-5 & AASB 2011-6 re Relief from Consolidation and the Equity Method [PDF 129kB]
Basis for Conclusions on AASB 2013-5 and dissenting views re Investment Entities [PDF 133kB]
Basis for Conclusions on AASB 2013-8 re NFP Control and Structured Entities [PDF 168kB]

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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.

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