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PS 2 – Compilation – Applies to periods beginning on or after 1 January 2024 but before 1 January 2027
Download PDF – 741kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 18 (FP) Appendix D Amendments to Other Australian Accounting Standards [for for-profit entities] -- 1433kB beginning on or after 1 January 2027
AASB 18 (NFP/super) Appendix D Amendments to Other Australian Accounting Standards [for not-for-profit and superannuation entities] -- 1433kB beginning on or after 1 January 2028
PS 2 – Compilation – Applies to periods beginning on or after 1 January 2023 but before 1 January 2024
Download PDF – 718kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants -- 991kB beginning on or after 1 January 2024
PS 2 – Compilation – Applies to periods beginning on or after 1 January 2022 but before 1 January 2023
Download PDF – 616kB
Subsequent Amending Pronouncements Download Applies to periods
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AASB 2022-7 Editorial Corrections to Australian Accounting Standards and Repeal of Superseded and Redundant Standards -- 891kB beginning on or after 1 January 2023
PS 2 – Compilation – Applies to periods beginning on or after 1 January 2020 but before 1 January 2022
Download PDF – 625kB
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] -- 800kB beginning on or after 1 January 2022