---
title: "Accounting Standard AASB 2023-3 Amendments to Australian Accounting Standards – Disclosure of Non-current Liabilities with Covenants: Tier 2"
slug: "accounting-standard-aasb-2023-3-amendments-to-australian-accounting-standards-disclosure-of-non-curr"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "in force"
canonical_url: "https://zoelaw.ai/legislation/accounting-standard-aasb-2023-3-amendments-to-australian-accounting-standards-disclosure-of-non-curr"
date_modified: "2026-04-03"
source_text_available: false
---

# Accounting Standard AASB 2023-3 Amendments to Australian Accounting Standards – Disclosure of Non-current Liabilities with Covenants: Tier 2

Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet.

Canonical page: https://zoelaw.ai/legislation/accounting-standard-aasb-2023-3-amendments-to-australian-accounting-standards-disclosure-of-non-curr