Accounting Standard AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates
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Contents
Preface
Accounting Standard
AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates
from page
Objective 5
Application 5
Amendments to AASB 101 5
Amendments to AASB 108 8
AMENDMENTS TO OTHER AASB STANDARDS AND PUBLICATIONS 9
Amendments to AASB 7 9
Amendments to AASB 134 11
Amendments to AASB Practice Statement 2 11
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 17
aVailable on the AASB website
IASB Implementation guidance – Amendments
IASB Bases for Conclusions – Amendments
Australian Accounting Standard AASB 2021-2 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies and Definition of Accounting Estimates is set out on pages 5 – 17. All the paragraphs have equal authority.