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AASB 2026-4 dates: commencement is not application
The instrument commences on 31 December 2027. The first annual periods it covers begin on or after 1 January 2028. A plan that records only the first date will schedule the work a year early.
The three dates in the instrument
| Date | What happens | Who |
|---|---|---|
| 31 December 2026 | Paragraph 26 commences, and the AASB 1039 and AASB 1054 amendments commence for for-profit entities other than a superannuation entity applying AASB 1056 | Every entity for paragraph 26 itself, and for-profit entities for the AASB 1039 and AASB 1054 amendments |
| 31 December 2027 | All other paragraphs commence, including the AASB 18 and AASB 107 amendments, and the AASB 1039 and AASB 1054 amendments commence for not-for-profit entities and superannuation entities applying AASB 1056 | Not-for-profit entities and superannuation entities |
| 1 January 2028 | The first annual periods covered begin on or after this date | Not-for-profit entities and superannuation entities |
Work out your first affected period
The test is on the first day of the annual period, not the end. A period beginning on or after 1 January 2028 is covered. A period beginning before that date is not, even if most of it falls after the commencement date.
| Year end | Period start | First affected period begins | First affected period ends |
|---|---|---|---|
| 31 December | 2027-01-01 | 1 January 2028 | 31 December 2028 |
| 30 June | 2027-07-01 | 1 July 2028 | 30 June 2029 |
| 31 March | 2027-04-01 | 1 April 2028 | 31 March 2029 |
| 30 September | 2027-10-01 | 1 October 2028 | 30 September 2029 |
Comparatives. The first affected financial report carries a comparative period. The comparative is not restated under the new presentation unless the standard requires it, but it must be presented on a consistent basis and the AASB 18 comparative requirements apply to the primary statements, including the superannuation statement of changes in member benefits.
Earlier application
Earlier application is permitted, provided AASB 18 is also applied to the period, and the fact must be disclosed in the notes. An early adopter therefore takes the AASB 18 date, the AASB 107 changes and the consequential amendments together, not one at a time.
The for-profit track
The AASB 1039 and AASB 1054 amendments also apply to for-profit entities, other than a superannuation entity applying AASB 1056, for annual periods beginning on or after 1 January 2027. That is a narrower change: the concise report wording and the operating cash flow reconciliation destination.
Every dated row in the register
| Date | Paragraph | Meaning | Applies to |
|---|---|---|---|
| 2026-12-31 | AASB 1039 paragraph 21 | Commences for for-profit entities other than superannuation entities applying AASB 1056 | forprofit |
| 2026-12-31 | AASB 1054 paragraph 16 | Commences for for-profit entities other than superannuation entities applying AASB 1056 | forprofit |
| 2026-12-31 | AASB 2026-4 paragraph 26 | Paragraph 26 commences for every entity | All in-scope entities |
| 2026-12-31 | AASB 2026-4 paragraph 26 | The AASB 1039 and AASB 1054 amendments commence for for-profit entities | forprofit |
| 2027-01-01 | AASB 1039 paragraph 21 | Annual periods beginning on or after this date for for-profit entities other than superannuation entities | forprofit |
| 2027-01-01 | AASB 1054 paragraph 16 | Annual periods beginning on or after this date for for-profit entities other than superannuation entities | forprofit |
| 2027-01-01 | AASB 2026-4 paragraphs 1 to 3 | Annual periods beginning on or after this date for the AASB 1039 and AASB 1054 amendments for for-profit entities other than superannuation entities | forprofit |
| 2027-12-31 | AASB 1039 paragraph 21 | Commences for not-for-profit entities and superannuation entities applying AASB 1056 | nfp_priv,nfp_pub,nfp_hep,super |
| 2027-12-31 | AASB 1049 paragraph 14(f) | The instrument commences for this paragraph | gov |
| 2027-12-31 | AASB 1049 paragraph 14(g) | The instrument commences for this paragraph | gov |
| 2027-12-31 | AASB 1049 paragraph 31(a)(ii) | The instrument commences for this paragraph | gov |
| 2027-12-31 | AASB 1054 paragraph 16 | Commences for not-for-profit entities and superannuation entities applying AASB 1056 | nfp_priv,nfp_pub,nfp_hep,super |
| 2027-12-31 | AASB 1056 paragraph 10A | The instrument commences for this paragraph | super |
| 2027-12-31 | AASB 1056 paragraph 12A | The instrument commences for this paragraph | super |
| 2027-12-31 | AASB 107 paragraph Aus20.1 | The instrument commences for this paragraph | super,nfp_pub |
| 2027-12-31 | AASB 107 paragraph Aus20.2 | The instrument commences for this paragraph | nfp_priv,nfp_pub,nfp_hep |
| 2027-12-31 | AASB 107 paragraph Aus34D.1 | The instrument commences for this paragraph | super,nfp_pub |
| 2027-12-31 | AASB 107 paragraph Aus6.1 | The instrument commences for this paragraph | super,nfp_pub |
| 2027-12-31 | AASB 18 paragraph Aus11.1 | The instrument commences for this paragraph | super,nfp_pub |
| 2027-12-31 | AASB 18 paragraph Aus123.1 | The instrument commences for this paragraph | nfp_pub |
| 2027-12-31 | AASB 18 paragraph Aus23.1 | The instrument commences for this paragraph | super |
| 2027-12-31 | AASB 18 paragraph Aus23.2 | The instrument commences for this paragraph | gov |
| 2027-12-31 | AASB 18 paragraph Aus47.1 | The instrument commences for this paragraph | super |
| 2027-12-31 | AASB 18 paragraph Aus47.2 | The instrument commences for this paragraph | nfp_pub |
| 2027-12-31 | AASB 18 paragraph Aus78.1 | The instrument commences for this paragraph | super |
| 2027-12-31 | AASB 18 paragraph Aus78.2 | The instrument commences for this paragraph | nfp_pub |
| 2027-12-31 | AASB 18 paragraph Aus9.1 | The instrument commences for this paragraph | nfp_priv,nfp_pub,nfp_hep |
| 2027-12-31 | AASB 18 paragraph AusB5.1 | The instrument commences for this paragraph | nfp_priv,nfp_pub,nfp_hep |
| 2027-12-31 | AASB 18 paragraph AusB8.1 | The instrument commences for this paragraph | super |
| 2027-12-31 | AASB 18 paragraph AusB8.2 | The instrument commences for this paragraph | gov |
| 2027-12-31 | AASB 18 paragraph AusB80.1 | The instrument commences for this paragraph | nfp_priv,nfp_pub,nfp_hep |
| 2027-12-31 | AASB 18 paragraph AusC1.1 | The instrument commences | nfp_priv,nfp_pub,nfp_hep,super |
| 2027-12-31 | AASB 2026-2 paragraph 31 | The instrument commences for this paragraph | All in-scope entities |
| 2027-12-31 | AASB 2026-4 paragraph 26 | Not-for-profit and superannuation amendments commence | nfp_priv,nfp_pub,nfp_hep,super |
| 2027-12-31 | AASB 2026-4 paragraph 26 | All other paragraphs commence | All in-scope entities |
| 2027-12-31 | AASB 2026-4 paragraphs 1 to 3 | The application paragraphs commence for all other entities | All in-scope entities |
| 2028-01-01 | AASB 1039 paragraph 21 | Annual periods beginning on or after this date for not-for-profit entities and superannuation entities | nfp_priv,nfp_pub,nfp_hep,super |
| 2028-01-01 | AASB 1049 paragraph 14(f) | First annual periods beginning on or after this date apply the Standard | gov |
| 2028-01-01 | AASB 1049 paragraph 14(g) | First annual periods beginning on or after this date apply the Standard | gov |
| 2028-01-01 | AASB 1049 paragraph 31(a)(ii) | First annual periods beginning on or after this date apply the Standard | gov |
| 2028-01-01 | AASB 1054 paragraph 16 | Annual periods beginning on or after this date for not-for-profit entities and superannuation entities | nfp_priv,nfp_pub,nfp_hep,super |
| 2028-01-01 | AASB 1056 paragraph 10A | First annual periods beginning on or after this date apply the Standard | super |
| 2028-01-01 | AASB 1056 paragraph 12A | First annual periods beginning on or after this date apply the Standard | super |
| 2028-01-01 | AASB 107 paragraph Aus20.1 | First annual periods beginning on or after this date apply the Standard | super,nfp_pub |
| 2028-01-01 | AASB 107 paragraph Aus20.2 | First annual periods beginning on or after this date apply the Standard | nfp_priv,nfp_pub,nfp_hep |
| 2028-01-01 | AASB 107 paragraph Aus34D.1 | First annual periods beginning on or after this date apply the Standard | super,nfp_pub |
| 2028-01-01 | AASB 107 paragraph Aus6.1 | First annual periods beginning on or after this date apply the Standard | super,nfp_pub |
| 2028-01-01 | AASB 18 paragraph Aus11.1 | First annual periods beginning on or after this date apply the Standard | super,nfp_pub |
| 2028-01-01 | AASB 18 paragraph Aus123.1 | First annual periods beginning on or after this date apply the Standard | nfp_pub |
| 2028-01-01 | AASB 18 paragraph Aus23.1 | First annual periods beginning on or after this date apply the Standard | super |
| 2028-01-01 | AASB 18 paragraph Aus23.2 | First annual periods beginning on or after this date apply the Standard | gov |
| 2028-01-01 | AASB 18 paragraph Aus47.1 | First annual periods beginning on or after this date apply the Standard | super |
| 2028-01-01 | AASB 18 paragraph Aus47.2 | First annual periods beginning on or after this date apply the Standard | nfp_pub |
| 2028-01-01 | AASB 18 paragraph Aus78.1 | First annual periods beginning on or after this date apply the Standard | super |
| 2028-01-01 | AASB 18 paragraph Aus78.2 | First annual periods beginning on or after this date apply the Standard | nfp_pub |
| 2028-01-01 | AASB 18 paragraph Aus9.1 | First annual periods beginning on or after this date apply the Standard | nfp_priv,nfp_pub,nfp_hep |
| 2028-01-01 | AASB 18 paragraph AusB5.1 | First annual periods beginning on or after this date apply the Standard | nfp_priv,nfp_pub,nfp_hep |
| 2028-01-01 | AASB 18 paragraph AusB8.1 | First annual periods beginning on or after this date apply the Standard | super |
| 2028-01-01 | AASB 18 paragraph AusB8.2 | First annual periods beginning on or after this date apply the Standard | gov |
| 2028-01-01 | AASB 18 paragraph AusB80.1 | First annual periods beginning on or after this date apply the Standard | nfp_priv,nfp_pub,nfp_hep |
| 2028-01-01 | AASB 18 paragraph AusC1.1 | Annual reporting periods beginning on or after this date apply AASB 18 for these entities | nfp_priv,nfp_pub,nfp_hep,super |
| 2028-01-01 | AASB 2026-2 paragraph 31 | First annual periods beginning on or after this date apply the Standard | All in-scope entities |
| 2028-01-01 | AASB 2026-4 paragraphs 1 to 3 | Annual periods beginning on or after this date for the main application | All in-scope entities |
Dates are taken from paragraph 26, paragraphs 2 and 3 and AASB 18 paragraph AusC1.1. The register records them per paragraph.