Accounting Standard AASB 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements
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Contents
Preface
Accounting Standard
AASB 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements
from page
Objective 5
Application 5
Amendments to AASB 107 5
Amendments to AASB 7 6
Commencement of the legislative instrument 7
aVailable on the AASB website
IASB Implementation guidance – Amendments
IASB Bases for Conclusions – Amendments
Australian Accounting Standard AASB 2023-1 Amendments to Australian Accounting Standards – Supplier Finance Arrangements is set out on pages 5–7. All the paragraphs have equal authority.