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AASB 1054 Australian Additional Disclosures

What is AASB 1054 Australian Additional Disclosures?

The Australian-only disclosures layered on IFRS: the explicit and unreserved compliance statement, the reporting framework and for-profit or not-for-profit status, general purpose versus special purpose statements and the disclosures special purpose statements must carry, auditor and network firm fees split between audit and other services, franking credits available, the direct-method operating cash flow reconciliation, and the disclosure about IFRS Standards the AASB has not yet issued, with the 2027 to 2029 AASB 2026-2 and 2026-4 changes noted on the affected leaves. It comprises 10 controls organised across 3 domains, and applies in Australia.

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Where AASB 1054 Australian Additional Disclosures overlaps with the standards you already hold

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What AASB 1054 Australian Additional Disclosures means in your sector

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What AASB 1054 Australian Additional Disclosures means for your job

AASB 1054 Australian Additional Disclosures for CISOs→AASB 1054 Australian Additional Disclosures for Compliance Officers→AASB 1054 Australian Additional Disclosures for Risk Managers→AASB 1054 Australian Additional Disclosures for IT Directors→AASB 1054 Australian Additional Disclosures for DPOs→AASB 1054 Australian Additional Disclosures for Auditors→

Questions people ask about AASB 1054 Australian Additional Disclosures

What is AASB 1054 Australian Additional Disclosures?
The Australian-only disclosures layered on IFRS: the explicit and unreserved compliance statement, the reporting framework and for-profit or not-for-profit status, general purpose versus special purpose statements and the disclosures special purpose statements must carry, auditor and network firm fees split between audit and other services, franking credits available, the direct-method operating cash flow reconciliation, and the disclosure about IFRS Standards the AASB has not yet issued, with the 2027 to 2029 AASB 2026-2 and 2026-4 changes noted on the affected leaves.
How many controls does AASB 1054 Australian Additional Disclosures have?
AASB 1054 Australian Additional Disclosures contains 10 controls organized across 3 domains.
Where does AASB 1054 Australian Additional Disclosures apply?
AASB 1054 Australian Additional Disclosures applies in Australia. Organizations operating in or serving customers in this jurisdiction should check whether its requirements reach them.
Which version of AASB 1054 Australian Additional Disclosures is covered here?
This page covers Compiled AASB 1054 (Compilation No. 7, F2023C00190 registered 13 February 2023, amendments to 15 December 2022, applying to annual periods beginning on or after 1 January 2023); AASB 2026-2 (from 1 July 2029) and AASB 2026-4 (from 2027 and 2028) held but not compiled, recorded as content_notes.

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AASB 1054 Australian Additional Disclosures, its 10 controls and every mapping into other standards are available over a REST endpoint and an MCP server, so an agent can read them directly. The free tier is 10 calls a day and needs no signup.

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Written and maintained by Gerard Blokdyk, The Art of Service.Last updated .