Federal Register of Legislation - Australian Government

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AASB 2020-9 Standards/Accounting & Auditing as made
This instrument amends the Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities to provide relief for entities reporting under the Tier 2 – Simplified Disclosures framework from disclosing the initial financial effects of interest rate benchmark reform.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 18 Dec 2020
Tabling HistoryDate
Tabled HR02-Feb-2021
Tabled Senate02-Feb-2021