AASB 108 - Accounting Policies, Changes in Accounting Estimates and Errors - August 2015

In force

Administered by

Department of the Treasury

This item is authorised by the following title:

Corporations Act 2001

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F2023C00187 C03

31 December 2022

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Interaction

Commencement

Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities

F2020L00288 AASB 1060 Registered: 26/03/2026

N/A

Amended

Commenced

Accounting Standard AASB 1061 General Purpose Financial Statements – Not-for-Profit Private Sector Tier 3 Entities

F2026L00727Registered: 30/06/2026

N/A

Amended

Uncommenced

Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements

F2024L00708Registered: 20/06/2024

N/A

Amended

Uncommenced

NLIF

Accounting Standard AASB 2018-7 Amendments to Australian Accounting Standards – Definition of Material

F2019L00021 AASB 2018-7 Registered: 07/01/2019

N/A

Amended

Commenced

NLIF

Accounting Standard AASB 2019-1 Amendments to Australian Accounting Standards – References to the Conceptual Framework

F2019L00966 AASB 2019-1 Registered: 09/07/2019

N/A

Amended

Commenced

Accounting Standard AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates

F2021L00471 AASB 2021-2 Registered: 20/04/2021

N/A

Amended

Commenced

Accounting Standard AASB 2026-2 Amendments to Australian Accounting Standards – Extending the Application of the Conceptual Framework and Limiting the Ability of Not-for-Profit Entities to Prepare Special Purpose Financial Statements

F2026L00728Registered: 29/06/2026

N/A

Amended

Uncommenced