AASB 10 - Consolidated Financial Statements - July 2015

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Department of the Treasury

This item is authorised by the following title:

Corporations Act 2001

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F2026C00231 C07

31 December 2025

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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

Accounting Standard AASB 2021-7 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections

F2021L01883Registered: 22/12/2021

N/A

Amended

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Accounting Standard AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11

F2024L01194Registered: 24/09/2024

N/A

Amended, Saving, Application and Transitional

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Accounting Standard AASB 2024-4 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128

F2024L01481 AASB 2024-4 Registered: 22/11/2024

N/A

Amended, Saving, Application and Transitional

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

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AASB 10 - Consolidated Financial Statements - July 2015

Interactions