Accounting Standard AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability
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Contents
Preface
Accounting Standard
AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability
from page
Objective 5
Application 5
Amendments to AASB 1 5
Amendments to AASB 121 6
Amendments to AASB 1060 12
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 12
aVailable on the AASB website
Illustrative examples for IAS 21
IASB Bases for Conclusions – Amendments
Australian Accounting Standard AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability is set out on pages 5–12. All the paragraphs have equal authority.