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Sustainability Reporting Standards
Accounting Standards
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Concepts documents
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Board Agenda Decisions
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AASB 101
Presentation of Financial Statements
View current version online
Download current version as PDF
Current version operative date:
Periods beginning on or after
1 January 2024
but before
1 January 2027
VERSION
PDF DOWNLOAD
AMENDED BY
AASB 101 – Compilation –
December 2022
– for NFP and superannuation entities
Applies to periods beginning on or after 1 January 2027 but before 1 January 2028
Download PDF – 1360kB
AASB 101 – Compilation –
December 2022
Applies to periods beginning on or after 1 January 2024 but before 1 January 2027
Download PDF – 1360kB
AASB 101 – Compilation –
December 2022
Applies to periods beginning on or after 1 January 2023 but before 1 January 2024
Download PDF – 612kB
Subsequent Amending Pronouncements
Download
Applies to periods
AASB 2020-1 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current --
March 2020
902kB
beginning on or after 1 January 2024
AASB 2020-6 Amendments to Australian Accounting Standards – Classification of Liabilities as Current or Non-current – Deferral of Effective Date --
August 2020
688kB
beginning on or after 1 January 2024
AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants --
December 2022
991kB
beginning on or after 1 January 2024
AASB 101 – Compilation –
December 2021
Applies to periods beginning on or after 1 January 2022 but before 1 January 2023
Download PDF – 598kB
Subsequent Amending Pronouncements
Download
Applies to periods
AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates --
March 2021
838kB
beginning on or after 1 January 2023
AASB 17 Appendix D Amendments to Other Australian Accounting Standards --
December 2022
421kB
beginning on or after 1 January 2023
AASB 101 – Compilation –
March 2020
Applies to periods beginning on or after 1 July 2021 but before 1 January 2022
Download PDF – 1116kB
Subsequent Amending Pronouncements
Download
Applies to periods
AASB 2021-7a Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections [general editorials] --
December 2021
800kB
beginning on or after 1 January 2022
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