Federal Register of Legislation
Compiled AASB Standard AASB 1054
Australian Additional Disclosures
This compiled Standard applies to annual periods beginning on or after 1 January 2023. Earlier application is permitted for annual periods beginning on or after 1 January 2014 but before 1 January 2023. It incorporates relevant amendments made up to and including 15 December 2022.
Prepared on 6 February 2023 by the staff of the Australian Accounting Standards Board.
Compilation no. 7
Compilation date: 31 December 2022
Obtaining copies of Accounting Standards Compiled versions of Standards, original Standards and amending Standards (see Compilation Details) are available on the AASB website: www.aasb.gov.au. Australian Accounting Standards Board PO Box 204 Collins Street West Victoria 8007 AUSTRALIA Phone: (03) 9617 7600 E-mail: standard@aasb.gov.au Website: www.aasb.gov.au
Other enquiries Phone: (03) 9617 7600 E-mail: standard@aasb.gov.au
COPYRIGHT © Commonwealth of Australia 2023 This work is copyright. Apart from any use as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission. Reproduction within Australia in unaltered form (retaining this notice) is permitted for personal and non-commercial use subject to the inclusion of an acknowledgment of the source. Requests and enquiries concerning reproduction and rights should be addressed to The Managing Director, Australian Accounting Standards Board, PO Box 204, Collins Street West, Victoria 8007.
Contents
Comparison with IFrs Standards Accounting Standard AASB 1054 Australian Additional Disclosures
from paragraph Objective 1 Application 2 Definitions 6 Compliance with Australian Accounting Standards 7 Reporting Framework 8 General Purpose or Special Purpose Financial Statements 9 Information about special purpose financial statements 9A Audit Fees 10 Imputation Credits 12 Reconciliation of Net Operating Cash Flow to Profit (Loss) 16 IFRS Standard Not Yet Issued in Australia 17 APPENDIX A Australian simplified disclosures for Tier 2 entities IMPLEMENTATION GUIDANCE AND ILLUSTRATIVE EXAMPLES FOR NOT-FOR-PROFIT PRIVATE SECTOR ENTITIES Implementation guidance and illustrative examples for certain for-profit private sector entities COMPILATION DETAILS
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