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The AASB 2026-4 obligation register
Every entry in the instrument that places a duty, a permission or a date, plus the paragraphs of the amended standards that the instrument inserts or changes. Each entry has one page with the citation, who it binds, the requirement in plain English, the evidence to keep and the dates.
There are 28 entries and 47 evidence items in the record. The register is free to read. The paid kit carries the same rows with owners, due dates and the export files, in a form you can drop into an audit file.
How to read a row. The citation is the legal reference. The requirement is our own statement of what the paragraph does, never a reproduction of the text. The evidence line is what an auditor or regulator would ask to see, not a certification that the entity is compliant.
AASB 18 Presentation and Disclosure
AASB 18 paragraph Aus9.1Read the user tests through a not-for-profit lensNFP private sector, NFP public sector and NFP higher education provider
AASB 18 paragraph Aus11.1Use a defined label with a different meaning only on a faithful basisSuperannuation entity and NFP public sector
AASB 18 paragraph Aus23.1Present every relevant AASB 1056 line item in the primary statementsSuperannuation entity
AASB 18 paragraph Aus23.2A government presents every relevant AASB 1049 line itemGovernment (AASB 1049)
AASB 18 paragraph Aus47.1Do not force the AASB 18 categories onto a superannuation statementSuperannuation entity
AASB 18 paragraph Aus78.1Classify superannuation expenses under AASB 1056, not AASB 18Superannuation entity
AASB 18 paragraph Aus78.2Choose nature or function for public sector expenses, and say soNFP public sector
AASB 18 paragraph Aus123.1Decide whether management-defined performance measures are in scopeNFP public sector
AASB 18 paragraph AusB5.1Name the not-for-profit users in the application guidanceNFP private sector, NFP public sector and NFP higher education provider
AASB 18 paragraph AusB8.2Keep the AASB 1049 line items against the B8 guidanceGovernment (AASB 1049)
AASB 18 paragraph AusB80.1Test expense line items against the entity operations or principal activitiesNFP private sector, NFP public sector and NFP higher education provider
AASB 18 paragraph AusC1.1Fix the first period: annual periods beginning on or after 1 January 2028NFP private sector, NFP public sector, NFP higher education provider, Superannuation entity and Government (AASB 1049)
AASB 107 Statement of Cash Flows
AASB 107 paragraph Aus6.1Interest and dividends received may be operating cash flowsSuperannuation entity and NFP public sector
AASB 107 paragraph Aus20.1Start the indirect method at the profit or loss total when there is no operating subtotalSuperannuation entity and NFP public sector
AASB 107 paragraph Aus20.2Reconcile operating cash flows to net cost of services where that measure is highlightedNFP private sector, NFP public sector and NFP higher education provider
AASB 107 paragraph Aus34D.1Interest paid, interest received and dividends received may be operatingSuperannuation entity and NFP public sector
AASB 1039, 1049 and 1054
AASB 1039 paragraph 21Align the concise report reconciliation wordingFor-profit entity, NFP private sector, NFP public sector, NFP higher education provider and Superannuation entity
AASB 1049 paragraph 14(f)Classify dividends and interest in the government cash flow statementGovernment (AASB 1049)
AASB 1049 paragraph 31(a)(ii)Use the current fair value terminology in the other economic flows exampleGovernment (AASB 1049)
AASB 1054 paragraph 16Reconcile net operating cash flow to the right profit figureFor-profit entity, NFP private sector, NFP public sector, NFP higher education provider and Superannuation entity
AASB 1056 and the instrument itself
AASB 1056 paragraph 10ADo not present AASB 18 category subtotals in a superannuation income statementSuperannuation entity
AASB 1056 paragraph 12ATreat the statement of changes in member benefits as a primary statementSuperannuation entity
AASB 2026-2 paragraph 31Restore the Australian defined terms subheadingFor-profit entity, NFP private sector, NFP public sector, NFP higher education provider, Superannuation entity and Government (AASB 1049)
AASB 2026-4 paragraph 26The commencement ladder has three datesFor-profit entity, NFP private sector, NFP public sector, NFP higher education provider, Superannuation entity and Government (AASB 1049)
AASB 2026-4 paragraphs 1 to 3Confirm the instrument applies to the entity and the periodFor-profit entity, NFP private sector, NFP public sector, NFP higher education provider, Superannuation entity and Government (AASB 1049)
Not in the register
The instrument also contains typographical conventions, the objective and the signatures. Those are recorded in the scope entry but they place no separate duty. The Basis for Conclusions is not part of the Standard and is used here only to explain the AASB's reasons, never as a requirement.