Amendments to ASA 200Amendments to ASA 200

Amendments to ASA 200

1. Existing paragraph Aus 13.1 and footnote * (as amended by AUASB 2025-8 Amendments to AUASB Standards) are amended to read as follows:

A complete set of financial statements means financial statements and related notes as determined by the requirements of the applicable financial reporting framework. For example, a complete set of financial statements as described in Accounting Standard AASB 18101[*] includes:

(a) a statement (or statements) of financial performance for the reporting period;

(ab) a statement of financial position as at the end of the reporting period;

(b) a statement of profit or loss and other comprehensive income for the period;

(c) a statement of changes in equity for the reporting period;

(d) a statement of cash flows for the reporting period;

(e) notes for the reporting period, comprising material accounting policy information and other explanatory information; and

(f) comparative information in respect of the preceding period, where applicable; and

(g) a statement of financial position as at the beginning of the preceding period, if required.

1. Existing footnote § in paragraph Aus A10.2 is amended to read as follows:

See AASB 18101.

1. Existing footnote * in paragraph A53 is amended to read as follows:

Issued by the Australian Accounting Standards Board on 15 July 2004 and amended to 21 May 2019, (June 2014).