Technical Accounting Standards Update Guide Kristen Haines 21 June 2022 Share This Technical Update provides you with an overview of Australian Accounting Standards, Interpretations and IFRIC Agenda decisions issued up to 1 June 2022. It outlines: Australian Accounting Standards mandatorily applicable for the first time for years ended 30 June 2022; Australian Accounting Standards available for early adoption for years ended 30 June 2022; and IFRIC Agenda decisions made during the year. In addition to ensuring that your Organisation has appropriately applied all the new relevant standards in their financial report, this publication can help you to meet your disclosure obligations under AASB 108 Accounting Policies, Change in Accounting Estimates and Errors. Organisations are required to disclose the: impact of the initial application of new accounting standards potential impact of standards issued but not yet effective Organisations preparing Tier 2 Simplified Disclosure financial statement do not have to disclose the potential impact of standards issued but not yet effective. Accounting standardsguideIFRICTier 2 Simplified Disclosure DOWNLOAD Download the Technical Accounting Update. AUTHOR Kristen Haines National Head of Technical Accounting View Profile LOCAL CONTACTS George Dakis Director, Moore Australia (VIC) View Profile Murray McDonald Partner, Moore Australia (QLD/NNSW) View Profile Anthony Pike Director, Moore Australia (SA/NT) View Profile Shaun Williams Director, Moore Australia (WA) View Profile