Accounting Standard AASB 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Cth)

AASB Standard AASB 2021-5 June 2021

Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction [AASB 1 & AASB 112]

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 2021-5 Amendments to Australian Accounting Standards – Deferred Tax related to Assets and Liabilities arising from a Single Transaction

from page Objective 5 Application 5 Amendments to AASB 1 5 Amendments to AASB 112 6 Commencement of the legislative instrument 9

aVailable on the AASB website IASB Basis for Conclusions – Amendments