Skip to main

Scheduled Maintenance - Tuesday 30 December 2025 from 8pm AEST

Maintenance is scheduled from 10.00 pm AEST, Friday 30 January 2026. The site may be unavailable or slow during this time and is expected to be operating normally by 06:00 am AEST, Saturday 31 January 2026.

AASB 1 - First-time Adoption of Australian Equivalents to International Financial Reporting Standards - July 2004

No longer in force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2014C0025223 December 2009 - 30 December 2022

The Implementation Guidance accompanying AASB1 has been corrected. For details see Supporting Material. This Standard is superseded by AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009. (F2009L02508)


Legislation text