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Details: F2023L00007
Accounting Standard AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants
- F2023L00007
In force
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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 History
Date
Tabled HR
06-Feb-2023
Tabled Senate
06-Feb-2023
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Number
Corporations Act 2001
C2004A00818
No. 50, 2001