AASB 1 - First-time Adoption of Australian Accounting Standards - May 2009
aCCOUNTING STANDARD AASB 1aCCOUNTING STANDARD AASB 1
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aCCOUNTING STANDARD AASB 1
The Australian Accounting Standards Board made Accounting Standard AASB 1 First-time Adoption of Australian Accounting Standards under section 334 of the Corporations Act 2001 on 21 May 2009.
This compiled version of AASB 1 applies to annual reporting periods beginning on or after 1 January 2018. It incorporates relevant amendments contained in other AASB Standards made by the AASB up to and including 21 January 2015 (see Compilation Details).