Accounting Standard AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures
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PREFACE
ACCOUNTING STANDARD
AASB 2025-3 AMENDMENTS TO AUSTRALIAN ACCOUNTING STANDARDS – CONTRACTS REFERENCING NATURE-DEPENDENT ELECTRICITY: TIER 2 DISCLOSURES
from paragraph
OBJECTIVE 1
APPLICATION 3
AMENDMENTS TO AASB 1060 5
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 7
BASIS FOR CONCLUSIONS
Australian Accounting Standard AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures is set out in paragraphs 1–7. All the paragraphs have equal authority.