Skip to main content
Top Navigation
Return to AASB.gov.au
Latest news
Open for Comment
Main navigation
Search
Menu
Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
Sustainability Reporting Standards
Accounting Standards
Interpretations
Concepts documents
Practice Statements
Board Agenda Decisions
Home
Related documents
Related documents
AASB 101
Presentation of Financial Statements
Operative Date
Reporting periods beginning on or after
1 July 2021
but before
1 January 2022
Interpretations
INT 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities
INT 14 AASB 119 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
INT 17 Distributions of Non-cash Assets to Owners
INT 129 Service Concession Arrangements: Disclosures
INT 132 Intangible Assets – Web Site Costs
IASB Extras
IASB Implementation Guidance
IASB Basis for Conclusions
IASB Table of Concordance
IFRS IC Agenda Decisions
Various agenda decisions (latest dated December 2020)
AASB Extras
AASB–AUASB Joint FAQ – The Impact of Coronavirus (3/20) [PDF 862kB]
AASB Staff FAQs – Co-operative and Mutual Enterprises (7/18) [PDF 529kB]
AASB Staff FAQs – Remuneration Underpayments (7/20) [PDF 312kB]
Top of Page
