Heads Up — Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements

Published on: 14 Jul 2014

The Australian Accounting Standards Board (AASB) has issued AASB 2014-2 Amendments to AASB 1053 – Transition to and between Tiers, and related Tier 2 Disclosure Requirements. The AASB has issued this amending standard as a result of AASB 1 First-time Adoption of Australian Accounting Standards amendments previously issued as part of the Annual Improvements 2009-2011 Cycle that have implications for AASB 1053 Application of Tiers of Australian Accounting Standards.

This Accounting alert (Heads up) from Deloitte (Australia) provides an overview of AASB 2014-2 and its application.

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