Document ID: chunk:federal_register_of_legislation:F2021L01793:front:0:p2
Version: federal_register_of_legislation:F2021L01793
Segment Type: other
Provision Reference: 
Character Range: 3128–3934

that information about measurement bases for financial instruments is expected to be material to an entity's financial statements.

Application date
This Standard applies to annual periods beginning on or after 1 January 2023, with earlier application permitted.

Accounting Standard AASB 2021-6
The Australian Accounting Standards Board makes Accounting Standard AASB 2021-6 Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards under section 334 of the Corporations Act 2001.
                       Keith Kendall
Dated 8 December 2021  Chair – AASB

Accounting Standard AASB 2021-6
Amendments to Australian Accounting Standards – Disclosure of Accounting Policies: Tier 2 and Other Australian Accounting Standards

Objective