Accounting Standard AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates (Cth)

AASB Standard AASB 2021-2 March 2021

Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates [AASB 7, AASB 101, AASB 108, AASB 134 & AASB Practice Statement 2]

Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: www.aasb.gov.au.

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ISSN 1036-4803

Contents

Preface Accounting Standard AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates

from page Objective 5 Application 5 Amendments to AASB 101 5 Amendments to AASB 108 8 AMENDMENTS TO OTHER AASB STANDARDS AND PUBLICATIONS 9 Amendments to AASB 7 9 Amendments to AASB 134 11 Amendments to AASB Practice Statement 2 11 COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 17