---
title: "Accounting Standard AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability"
slug: "accounting-standard-aasb-2023-5-amendments-to-australian-accounting-standards-lack-of-exchangeabilit"
jurisdiction_code: "commonwealth"
collection: "legislative_instrument"
status: "in force"
canonical_url: "https://zoelaw.ai/legislation/accounting-standard-aasb-2023-5-amendments-to-australian-accounting-standards-lack-of-exchangeabilit"
date_modified: "2026-04-03"
source_text_available: false
---

# Accounting Standard AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability

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-2023-5-amendments-to-australian-accounting-standards-lack-of-exchangeabilit