AASB 1057 - Application of Australian Accounting Standards - July 2015 (Cth)

Compiled AASB Standard AASB 1057

Application of Australian Accounting Standards

This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026. Earlier application is permitted for annual periods beginning 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

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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

Accounting Standard AASB 1057 Application of Australian Accounting Standards

from paragraph Objective 1 Application of this Standard 2 Application of Australian Accounting Standards 5 Application of Australian Interpretations 22 Commencement of the legislative instrument Appendix Defined terms COMPILATION DETAILS