Federal Register of Legislation - Australian Government

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AASB 101 - Presentation of Financial Statements - July 2015

Authoritative Version
  • - F2019C00338
  • In force - Superseded Version
  • View Series
AASB 101 Standards/Accounting & Auditing as amended, taking into account amendments up to AASB 1058 - Income of Not-for-Profit Entities - December 2016
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
Registered 15 Apr 2019
Start Date 31 Dec 2018
End Date 30 Dec 2019
Enabled by
Corporations Act 2001
C2004A00818No. 50, 2001