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Accounting Standard AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11
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Objective
This Standard amends:
- AASB 1 First-time Adoption of Australian Accounting Standards (July 2015);
- AASB 7 Financial Instruments: Disclosures (August 2015);
- AASB 9 Financial Instruments (December 2014);
- AASB 10 Consolidated Financial Statements (July 2015); and
- AASB 107 Statement of Cash Flows (August 2015);
as a consequence of the issuance of International Financial Reporting Standard Annual Improvements to IFRS Standards ‒ Volume 11 by the International Accounting Standards Board in July 2024.