AASB 1 First-time Adoption of Australian Accounting Standards
Mandatory exceptions to retrospective application (paragraphs 13 to 17 and Appendix B) – AASB 1 First-time Adoption of Australian Accounting Standards

AASB 1 First-time Adoption of Australian Accounting Standards B13: Insurance contracts: apply the AASB 17 transition provisions in paragraphs C1 to C24 and C28 to contracts within its scope

What does B13 require?

For insurance contracts within AASB 17, the first-time adopter follows the transition requirements of that Standard's Appendix C, paragraphs C1 to C24 and C28, reading references to the transition date in AASB 17 as the date of transition to the Australian Standards.

Maintained by Gerard Blokdyk

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