15RU-014 AASBs reissued | KPMG | AU

15RU-014 AASBs reissued – what’s it all about?

15RU-014 AASBs reissued

In September 2015, the Australian Accounting Standards Board (AASB) announced the reissue of most of its standards and interpretations (pronouncements) that incorporate IFRSs. The purpose of the reissue was solely to make editorial changes.

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The purpose of the reissue was solely to make editorial changes. The editorial changes and resulting issue of a new standard, AASB 1057 Application of Australian Accounting Standards, are explained in further detail.

Key points

  • Majority of AASB standards and interpretations reissued for editorial changes
  • No technical application impact from reissue of standards and interpretations
  • New standard, AASB 1057 issued as part of the reorganisation process

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