CTHIn ForceLegislation
Accounting Standard AASB 2025-3 Amendments to Australian Accounting Standards – Contracts Referencing Nature-dependent Electricity: Tier 2 Disclosures
Effective dateEffective date
Start here
Get a plain-English read of Effective date
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.
Effective date
- The Board decided that the amendments should be made effective for annual periods beginning on or after 1 January 2026, with earlier application permitted, as proposed in ED 337. This is the same effective date as for the amendments in AASB 2025-1 for Tier 1 general purpose financial statements.