Federal Register of Legislation - Australian Government

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AASB 2021-1 Standards/Accounting & Auditing as made
This instrument amends the Accounting Standard AASB 1053 Application of Tiers of Australian Accounting Standards and Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities to provide not-for-profit entities with optional relief from presenting comparative information in the notes to the first financial statements prepared under Tier 2: Simplified Disclosures where the entity did not disclose the comparable information in its most recent previous general purpose financial statements.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 20 Apr 2021
Tabling HistoryDate
Tabled HR11-May-2021
Tabled Senate11-May-2021

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Legislative Instrument
Accounting Standard AASB 2021-1 Amendments to Australian Accounting Standards – Transition to Tier 2: Simplified Disclosures for Not-for-Profit Entities
9 pages
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Explanatory Statement
Accounting Standard AASB 2021-1 Amendments to Australian Accounting Standards – Transition to Tier 2: Simplified Disclosures for Not-for-Profit Entities - Explanatory Statement
4 pages
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