Federal Register of Legislation
AASB Standard AASB 2023-1 June 2023
Amendments to Australian Accounting Standards – Supplier Finance Arrangements [AASB 7 & AASB 107]
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 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements
from page Objective 5 Application 5 Amendments to AASB 107 5 Amendments to AASB 7 6 Commencement of the legislative instrument 7
aVailable on the AASB website
IASB Implementation guidance – Amendments IASB Bases for Conclusions – Amendments
Australian Accounting Standard AASB 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements is set out on pages 5–7. All the paragraphs have equal authority.
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