Australian Government Coat of ArmsAustralian Government

Federal Register of Legislation

Scheduled Maintenance Saturday 1 August

Maintenance is scheduled between 8:30pm - 11 pm AEST, Saturday 1 August 2026 and the site may be unavailable or slow during this time.

Accounting Standard AASB 2026-1 Amendments to Australian Accounting Standards – Disclosures about Uncertainties in the Financial Statements

In force
Administered by
  • Department of the Treasury

This item is authorised by the following title:

Latest version
F2026L0006230 January 2026

Legislation text

Table of contents