AUASB 2025-12 Amendments to AUASB Standards
Amendments to ASRE 2410Amendments to ASRE 2410
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Amendments to ASRE 2410
- Existing paragraph A31 is amended to read as follows:
Accounting Standard AASB 18101 Presentation and Disclosure inof Financial Statements provides requirements and explanatory guidance relating to comparative information included in a financial report prepared in accordance with Australian Accounting Standards. Accounting Standard AASB 1 First-time Adoption of Australian Accounting Standards provides requirements and guidance relating to comparative information when an entity adopts Australian Accounting Standards for the first time.
- Existing paragraph 15 of Appendix 3 is amended to read as follows:
Form and Content of Interim Financial Reports – AASB 134 paragraph 9 states:
“If an entity publishes a complete set of financial statements in its interim financial report, the form and content of those statements shall conform to the requirements of AASB 18101 for a complete set of financial statements”.