Federal Register of Legislation
AASB Standard AASB 2023-5 October 2023
Amendments to Australian Accounting Standards – Lack of Exchangeability [AASB 1, AASB 121 & AASB 1060]
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 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability
from page Objective 5 Application 5 Amendments to AASB 1 5 Amendments to AASB 121 6 Amendments to AASB 1060 12 COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 12
aVailable on the AASB website Illustrative examples for IAS 21 IASB Bases for Conclusions – Amendments
Australian Accounting Standard AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability is set out on pages 5–12. All the paragraphs have equal authority.
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