Accounting Standard AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants (Cth)

AASB Standard AASB 2022-6 December 2022

Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants [AASB 101 and AASB Practice Statement 2]

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 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants

from page Objective 5 Application 5 Amendments to AASB 101 5 AMENDMENTS TO AASB PRACTICE STATEMENT 2 7 Commencement of the legislative instrument 8

aVailable on the AASB website IASB Basis for Conclusions – Amendments