Accounting Standard AASB 2022-3 Amendments to Australian Accounting Standards – Illustrative Examples for Not-for-Profit Entities accompanying AASB 15
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2 The amendments set out in this Standard apply to entities and financial statements in accordance with the application of AASB 15 set out in AASB 1057 Application of Australian Accounting Standards.
3 This Standard applies to annual periods beginning on or after 1 July 2022. Earlier application of this Standard is permitted.