AASB 101 Presentation of Financial Statements
What is AASB 101 Presentation of Financial Statements?
AASB 101 Presentation of Financial Statements sets the minimum structure and general features of a complete set of general-purpose financial statements: fair presentation through compliance, going concern assessment, accrual accounting, materiality, no offsetting, comparatives, and the minimum content of the statement of financial position, the statement(s) of profit or loss and other comprehensive income, the statement of changes in equity and the notes, including capital management and estimation uncertainty disclosures. Superseded by AASB 18 from 1 January 2027. It comprises 26 controls organised across 5 domains, and applies in Australia.
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