Accounting Standard AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants
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Contents
Preface
Accounting Standard
AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants
from page
Objective 5
Application 5
Amendments to AASB 101 5
AMENDMENTS TO AASB PRACTICE STATEMENT 2 7
Commencement of the legislative instrument 8
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IASB Basis for Conclusions – Amendments
Australian Accounting Standard AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants is set out on pages 5 – 8. All the paragraphs have equal authority.