Accounting Standard AASB 2026-1 Amendments to Australian Accounting Standards – Disclosures about Uncertainties in the Financial Statements
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Contents
Preface
Accounting Standard
AASB 2026-1 Amendments to Australian Accounting Standards – Disclosures about Uncertainties in the Financial Statements
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Objective 5
Application 5
Amendments to AASB 136 5
Amendments to AASB 137 6
COMMENCEMENT OF THE LEGISLATIVE INSTRUMENT 7
aVailable on the AASB website
IASB Illustrative Examples – Amendments
IASB Bases for Conclusions – Amendments
Australian Accounting Standard AASB 2026-1 Amendments to Australian Accounting Standards – Disclosures about Uncertainties in the Financial Statements is set out on pages 5–7. All the paragraphs have equal authority.