Accounting Standard AASB 2021-6 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards (Cth)

AASB Standard AASB 2021-6 December 2021

Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards

[AASB 1049, AASB 1054 and AASB 1060]

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ISSN 1036-4803

Contents

PREFACE ACCOUNTING STANDARD AASB 2021-6 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards

from paragraph OBJECTIVE 1 APPLICATION 2 AMENDMENTS TO AASB 1049 5 AMENDMENTS TO AASB 1054 6 AMENDMENTS TO AASB 1060 7 COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 8

BASIS FOR CONCLUSIONS

Australian Accounting Standard AASB 2021-6 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards is set out in paragraphs 1 – 8. All the paragraphs have equal authority.

Preface

Standards amended by AASB 2021-6 This Standard makes amendments to AASB 1049 Whole of Government and General Government Sector Financial Reporting (October 2007), AASB 1054 Australian Additional Disclosures (May 2011) and AASB 1060 General Purpose Financial Statements – Simplified Disclosures for For-Profit and Not-for-Profit Tier 2 Entities (March 2020).