Federal Register of Legislation - Australian Government

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AASB 101 - Presentation of Financial Statements - July 2015

Authoritative Version
  • - F2015L01626
  • In force - Superseded Version
  • View Series
AASB 101 Standards/Accounting & Auditing as made
This standard prescribes the basis for presentation of general purpose financial statements to ensure comparability both with the entity’s financial statements of previous periods and with the financial statements of other entities. It sets out overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 01 Oct 2015
Tabling HistoryDate
Tabled HR12-Oct-2015
Tabled Senate12-Oct-2015
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Legislative Instrument
F2015L01626 : Authoritative PDF Document : 1.1MB Primary Document Icon F2015L01626 : ZIP Document : 0.2MB
31 pages

Explanatory Statement
F2015L01626ES : PDF Document : 0.4MB Primary Document Icon F2015L01626ES : ZIP Document : 98KB
4 pages