Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

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.

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

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2025L0037021 March 2025

Legislation text

Table of contents