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AASB 1060 – Compilation – Applies to periods beginning on or after 1 January 2025 but before 1 January 2026
Download PDF – 723kB
Subsequent Amending Pronouncements Download Applies to periods
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 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures -- 285kB beginning on or after 1 January 2026
AASB 1060 – Compilation – Applies to periods beginning on or after 1 January 2024 but before 1 January 2025 that end on or after 30 June 2024
Download PDF – 721kB
Subsequent Amending Pronouncements Download Applies to periods
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability -- 922kB beginning on or after 1 January 2025
AASB 1060 – Compilation – Applies to periods beginning on or after 1 January 2024 that end before 30 June 2024
Download PDF – 708kB
Subsequent Amending Pronouncements Download Applies to periods
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 1060 – Compilation – Applies to periods beginning on or after 1 January 2023 but before 1 January 2024 that end on or after 30 September 2023
Download PDF – 1966kB
Subsequent Amending Pronouncements Download Applies to periods
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
AASB 1060 – Compilation – Applies to periods beginning on or after 1 January 2023 that end before 30 September 2023
Download PDF – 1912kB
Subsequent Amending Pronouncements Download Applies to periods
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 1060 – Compilation – Applies to periods beginning on or after 1 January 2022 but before 1 January 2023
Download PDF – 1827kB
Subsequent Amending Pronouncements Download Applies to periods
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 1060 – Compilation – Applies to periods beginning on or after 1 July 2021 but before 1 January 2022
Download PDF – 1958kB
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