CTHIn ForceLegislation
Accounting Standard AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures
Accounting Standard AASB 2025-3Accounting Standard AASB 2025-3
Start here
Get a plain-English read of Accounting Standard AASB 2025-3
Turn the raw legal text into a practical explanation grounded in Accounting Standard AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures.
Accounting Standard AASB 2025-3
The Australian Accounting Standards Board makes Accounting Standard AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures under section 334 of the Corporations Act 2001.
Keith Kendall
Dated 19 August 2025 Chair – AASB