Accounting Standard AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity
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Contents
Preface
Accounting Standard
AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity
from page
Objective 5
Application 5
Amendments to AASB 7 5
Amendments to AASB 9 7
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 9
aVailable on the AASB website
IASB Illustrative Examples – Amendments
IASB Bases for Conclusions – Amendments
Australian Accounting Standard AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity is set out on pages 5–9. All the paragraphs have equal authority.