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
AASB 2022-2 Amendments to Australian Accounting Standards – Extending Transition Relief under AASB 1 752kB Ending on or after 30 June 2022
AASB 2021-7a Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections [general editorials] 800kB Beginning on or after 1 January 2022
AASB 2021-6 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards 766kB Beginning on or after 1 January 2023
AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction 757kB Beginning on or after 1 January 2023
AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates 838kB Beginning on or after 1 January 2023
AASB 2020-6 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Deferral of Effective Date 688kB Beginning on or after 1 January 2024
AASB 2020-3 Amendments to Australian Accounting Standards – Annual Improvements 2018–2020 and Other Amendments 970kB Beginning on or after 1 January 2022