AASB 2025-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments: Tier 2 Disclosures 284kB Beginning on or after 1 January 2026
AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity 328kB Beginning on or after 1 January 2026
AASB 2024-4b Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 272kB Beginning on or after 1 January 2028
AASB 2024-4a Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 272kB Beginning on or after 1 January 2025
AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 316kB Beginning on or after 1 January 2026
AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments 344kB Beginning on or after 1 January 2026
AASB 2024-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements: Tier 2 Disclosures 279kB Beginning on or after 1 January 2024 that end on or after 30 June 2024
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability 922kB Beginning on or after 1 January 2025
AASB 2023-4 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules: Tier 2 Disclosures 799kB Beginning on or after 1 January 2023 that end on or after 30 September 2023
AASB 2023-3 Amendments to Australian Accounting Standards – Disclosure of Non-current Liabilities with Covenants: Tier 2 841kB Beginning on or after 1 January 2024