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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) which will be applicable for the first time or available for early adoption for years ended on or after 31 December 2019 and beyond.

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Our summary will assist preparers of financial reports to:

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

Information in this publication is correct at 31 January 2020.

 

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

© 2020 KPMG, an Australian partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Liability limited by a scheme approved under Professional Standards Legislation.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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