Accounting Standard AASB 2025-4 Amendments to Australian Accounting Standards – Translation to a Hyperinflationary Presentation Currency
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Contents
Preface
Accounting Standard
AASB 2025-4 Amendments to Australian Accounting Standards – TRANSLATION TO a hyperinflationary presentation currency
from page
Objective 5
Application 5
Amendments to AASB 121 5
Amendments to AASB 129 7
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 8
aVailable on the AASB website
IASB Basis for Conclusions – Amendments
Australian Accounting Standard AASB 2025-4 Amendments to Australian Accounting Standards – Translation to a Hyperinflationary Presentation Currency is set out on pages 5–8. All the paragraphs have equal authority.