Accounting Standard AASB 2022-4 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities
ApplicationApplication
Start here
Get a plain-English read of Application
Turn the raw legal text into a practical explanation grounded in Accounting Standard AASB 2022-4 Amendments to Australian Accounting Standards – Disclosures in Special Purpose Financial Statements of Certain For-Profit Private Sector Entities.
Application
2 The amendments set out in this Standard apply to entities and financial statements in accordance with the application of AASB 1054 and AASB 1057.
3 This Standard applies to annual periods ending on or after 30 June 2022. This Standard may be applied to annual periods ending before 30 June 2022.
4 This Standard uses underlining, striking out and other typographical material to identify some of the amendments to AASB 1057, in order to make the amendments more understandable. However, the amendments made by this Standard do not include that underlining, striking out or other typographical material. Amended paragraphs are shown with deleted text struck through and new text underlined. Ellipses (…) are used to help provide the context within which amendments are made and also to indicate text that is not amended.