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Related documents

AASB 128

Investments in Associates and Joint Ventures

Operative Date Reporting periods beginning on or after 1 January 2025 but before 1 January 2027

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

IASB Extras
IASB Introduction
IASB Basis for Conclusions
IASB Table of Concordance

IFRS IC Agenda Decisions
Various agenda decisions (latest dated January 2018)

AASB Extras
Basis for Conclusions on AASB 2011-5 and AASB 2011-6 re Extending Relief from Consolidation, the Equity Method and Proportionate Consolidation – Reduced Disclosure Requirements [PDF 127kB]
Basis for Conclusions on AASB 2015-4 re Financial Reporting Requirements for Australian Groups with a Foreign Parent [PDF 109kB]

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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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