Standards on issue

Standards on issue

Standards on issue outlines all standards issued by the Australian Accounting Standards Board (AASB) and the International Accounting Standards Board (IASB® Board) which will be applicable for the first time or available for early adoption for years ended on or after 30 June 2022 and beyond.

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Our summary will assist preparers of financial reports to:

  • ensure all AASBs that are mandatory have been applied in the correct period
  • identify and consider AASBs not yet mandatory which may be relevant for early adoption.

Information in this publication is correct at 30 June 2022.

 

Standards on issue is applicable to for-profit and not-for-profit entities.

KPMG Australia acknowledges the Traditional Custodians of the land on which we operate, live and gather as employees, and recognise their continuing connection to land, water and community. We pay respect to Elders past, present and emerging.

©2022 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

Liability limited by a scheme approved under Professional Standards Legislation.


For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

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