Accounting Standard AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments (Cth)

AASB Standard AASB 2022-8 December 2022

Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments

Obtaining a copy of this Accounting Standard This Standard is available on the AASB website: www.aasb.gov.au.

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COPYRIGHT

© Commonwealth of Australia 2022

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. 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.

ISSN 1036-4803

Contents

PREFACE ACCOUNTING STANDARD AASB 2022-8 AMENDMENTS TO AUSTRALIAN ACCOUNTING STANDARDS – INSURANCE CONTRACTS: CONSEQUENTIAL AMENDMENTS

from page OBJECTIVE 5 APPLICATION 5 AMENDMENTS TO AASB 1 6 AMENDMENTS TO AASB 3 6 AMENDMENTS TO AASB 5 7 AMENDMENTS TO AASB 7 7 AMENDMENTS TO AASB 9 8 AMENDMENTS TO AASB 15 9 AMENDMENTS TO AASB 17 10 AMENDMENTS TO AASB 119 10 AMENDMENTS TO AASB 132 11 AMENDMENTS TO AASB 136 12 AMENDMENTS TO AASB 137 12 AMENDMENTS TO AASB 138 12 AMENDMENTS TO AASB 1057 13 AMENDMENTS TO AASB 1058 14 COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 14

BASIS FOR CONCLUSIONS

Australian Accounting Standard AASB 2022-8 Amendments to Australian Accounting Standards – Insurance Contracts: Consequential Amendments is set out on pages 5 – 14. All the paragraphs have equal authority.

Preface

Standards amended by AASB 2022-8 This Standard makes amendments to the Australian Accounting Standards listed on page 5 of the Standard.