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

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Department of the Treasury

This item is authorised by the following title:

Corporations Act 2001

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F2020L00288

23 March 2020 - 29 June 2021

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Accounting Standard AASB 2021-6 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards

F2021L01793Registered: 16/12/2021

N/A

Amended

Commenced

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

Commenced

Accounting Standard AASB 2023-3 Amendments to Australian Accounting Standards – Disclosure of Non-current Liabilities with Covenants: Tier 2

F2023L00951 AASB 2023-3 Registered: 03/07/2023

N/A

Amended

Commenced

Accounting Standard AASB 2023-4 Amendments to Australian Accounting Standards – International Tax Reform – Pillar Two Model Rules: Tier 2 Disclosures

F2023L01301Registered: 26/09/2023

N/A

Amended

Commenced

Accounting Standard AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability

F2023L01377 AASB 2023-5 Registered: 13/10/2023

N/A

Amended

Commenced

Accounting Standard AASB 2024-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements: Tier 2 Disclosures

F2024L00378 AASB 2024-1 Registered: 26/03/2024

N/A

Amended, Saving, Application and Transitional

Commenced

Accounting Standard AASB 2025-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments: Tier 2 Disclosures

F2025L00370 AASB 2025-2 Registered: 21/03/2025

N/A

Amended

Commenced

Accounting Standard AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures

F2025L00996 AASB 2025-3 Registered: 28/08/2025

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