Accounting Standard AASB 2022-4 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities (Cth)

AASB Standard AASB 2022-4 June 2022

Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities [AASB 1054 & AASB 1057]

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ISSN 1036-4803

Contents

Preface Accounting Standard AASB 2022-4 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities

from paragraph Objective 1 Application 2 Amendments to AASB 1054 5 Amendments to AASB 1057 7 COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 8

bASIS FOR CONCLUSIONS

Australian Accounting Standard AASB 2022-4 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities is set out in paragraphs 1 – 8. All the paragraphs have equal authority.

Preface

Standards amended by AASB 2022-4 This Standard makes amendments to AASB 1054 Australian Additional Disclosures (May 2011) and AASB 1057 Application of Australian Accounting Standards (July 2015).

Main features of this Standard