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Accounting Standard AASB 2025-4 Amendments to Australian Accounting Standards – Translation to a Hyperinflationary Presentation Currency

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2025L0155623 December 2025

Details

Title ID
F2025L01556
Registered
23 December 2025
Effective
23 December 2025
Type
Principal

Any available explanatory material for this instrument can be found on the Downloads tab

Sunsetting

Most legislative instruments will sunset 10 years after registration under Chapter 3, Part 4 of the Legislation Act 2003.

This title is exempt from sunsetting by:

Disallowance and tabling

All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.

This title is subject to disallowance under:

House of Representatives

  • Legislative Instrument
    19 January 2026
  • Explanatory Statement
    19 January 2026

Senate

  • Legislative Instrument
    19 January 2026
  • Explanatory Statement
    19 January 2026