AASB 2023-2 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules 733kB Beginning on or after 1 January 2023 that end on or after 30 June 2023
AASB 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements 832kB Beginning on or after 1 January 2024
AASB 2022-10 Amendments to Australian Accounting Standards – Fair Value Measurement of Non-Financial Assets of Not-for-Profit Public Sector Entities 1663kB Beginning on or after 1 January 2024
AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector 1886kB Beginning on or after 1 July 2026
AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments 948kB Beginning on or after 1 January 2023
AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards 891kB Beginning on or after 1 January 2023
AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants 991kB Beginning on or after 1 January 2024
AASB 2022-5 Amendments to Australian Accounting Standards – Lease Liability in a Sale and Leaseback 700kB Beginning on or after 1 January 2024
AASB 2022-4 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities 1182kB Ending on or after 30 June 2022
AASB 2022-3 Amendments to Australian Accounting Standards – Illustrative Examples for Not-for-Profit Entities accompanying AASB 15 758kB Beginning on or after 1 July 2022