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Accounting Standard AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants

Authoritative Version
AASB 2022-6 Standards/Accounting & Auditing as made
This instrument amends the AASB 101 - Presentation of Financial Statements - July 2015 to improve the information an entity provides in its financial statements about liabilities arising from loan arrangements that are subject to covenants.
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18
Registered 03 Jan 2023
Tabling HistoryDate
Tabled HR06-Feb-2023
Tabled Senate06-Feb-2023
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Legislative Instrument
 
F2023L00007 : Authoritative PDF Document : 1MB Primary Document Icon F2023L00007 : ZIP Document : 81KB
8 pages
 

Explanatory Statement
 
F2023L00007ES : PDF Document : 0.5MB Primary Document Icon F2023L00007ES : ZIP Document : 0.1MB
4 pages