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Related documents

Operative Date Reporting periods beginning on or after 1 July 2021 but before 1 January 2022

Interpretations
INT 12 Service Concession Arrangements
INT 1031 Accounting for the Goods and Services Tax (GST)

IASB Extras
IASB Introduction
IASB Illustrative Examples
IASB Basis for Conclusions

IFRS IC Agenda Decisions
Various agenda decisions (latest dated May 2022)

AASB Extras
Basis for Conclusions on AASB 2016-8 re NFP Australian Implementation Guidance [PDF 215kB]
Basis for Conclusions on AASB 2018-4 re NFP Public Sector Licensors [PDF 277kB]
AASB Staff FAQs – Not-for-Profit Entities (5/22) [PDF 714kB]

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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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