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Accounting Standard AASB 2022-6 Amendments to Australian Accounting Standards – Non-current Liabilities with Covenants
Standards amended by AASB 2022-6Standards amended by AASB 2022-6
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Standards amended by AASB 2022-6
This Standard makes amendments to AASB 101 Presentation of Financial Statements (July 2015) and AASB Practice Statement 2 Making Materiality Judgements (December 2017).
These amendments arise from the issuance of International Financial Reporting Standard Non-current Liabilities with Covenants (Amendments to IAS 1) by the International Accounting Standards Board (IASB) in October 2022.