Federal Register of Legislation - Australian Government

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AASB 1
Administered by: Treasury
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s12 item 18

    Displayed here are links to compilations of the Principal, the most current at the top of the list.

Compilations
TitleRegisteredRegisterIdComp No.Start DateEnd DateIncorporating Amendments Up To
Authoritative version AASB 1 - First-time Adoption of Australian Accounting Standards - July 2015
Latest
09/Feb/2023F2023C00177631/Dec/2022  Accounting Standard AASB 2022-9 Amendments to Australian Accounting Standards – Insurance Contracts in the Public Sector
Authoritative version AASB 1 - First-time Adoption of Australian Accounting Standards - July 2015
Superseded
14/Nov/2022F2022C01105529/Jun/202230/Dec/2022 Accounting Standard AASB 2022-2 Amendments to Australian Accounting Standards – Extending Transition Relief under AASB 1
Authoritative version AASB 1 - First-time Adoption of Australian Accounting Standards - July 2015
Superseded
26/Apr/2022F2022C00464431/Dec/202128/Jun/2022 Accounting Standard AASB 2021-7 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections
Authoritative version AASB 1 - First-time Adoption of Australian Accounting Standards - July 2015
Superseded
04/Nov/2021F2021C01094330/Jun/202130/Dec/2021 Accounting Standard AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities
Authoritative version AASB 1 - First-time Adoption of Australian Accounting Standards - July 2015
Superseded
04/Feb/2019F2019C00121231/Dec/201829/Jun/2021 Accounting Standard AASB 2018-8 Amendments to Australian Accounting Standards – Right-of-Use Assets of Not-for-Profit Entities
Authoritative version AASB 1 - First-time Adoption of Australian Accounting Standards - July 2015
Superseded
12/Apr/2018F2018C00233131/Dec/201730/Dec/2018 Accounting Standard AASB 2017-5 Amendments to Australian Accounting Standards – Effective Date of Amendments to AASB 10 and AASB 128 and Editorial Corrections