Accounting Standard AASB 2022-1 Amendments to Australian Accounting Standards – Initial Application of AASB 17 and AASB 9 – Comparative Information
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Application
The amendments set out in this Standard apply to entities and financial statements in accordance with the application of AASB 17 set out in AASB 1057 Application of Australian Accounting Standards.
This Standard applies to annual periods beginning on or after 1 January 2023. This Standard may be applied to annual reporting periods beginning before 1 January 2023.
Ellipses (…) are used in this Standard to help provide the context within which amendments are made and also to indicate text that is not amended.