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Accounting Standard AASB 2026-1 Amendments to Australian Accounting Standards – Disclosures about Uncertainties in the Financial Statements
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Turn the raw legal text into a practical explanation grounded in Accounting Standard AASB 2026-1 Amendments to Australian Accounting Standards – Disclosures about Uncertainties in the Financial Statements.
The amendments set out in this Standard apply to entities and financial statements in accordance with the application of AASB 136 and AASB 137 set out in AASB 1057 Application of Australian Accounting Standards.
This Standard applies to annual periods beginning on or after 1 July 2025 that end on or after 28 February 2026. Earlier application is permitted.
This Standard uses typographical material to identify the amendments to AASB 136 and AASB 137 in order to make the amendments more understandable. However, the amendments made by this Standard do not include that typographical material. Ellipses (…) are used to help provide the context within which amendments are made and also to indicate text that is not amended.