Home / Sources
Sources and the official text
The instrument is published on the Federal Register of Legislation. This site states each requirement in its own words and cites the paragraph so you can check any line against the official text.
The instrument
| Title | AASB 2026-4 Amendments to Australian Accounting Standards, Application of AASB 18 and AASB 107 by Superannuation and Not-for-Profit Entities and Operating Cash Flow Reconciliation |
|---|---|
| Identifier | F2026L01162 |
| Maker | Australian Accounting Standards Board |
| Made | 2026-08-27 |
| Registered | 2026-09-16 |
| Commencement | 31 December 2027 for not-for-profit entities and superannuation entities applying AASB 1056; 31 December 2026 for the for-profit track |
| Application | Annual periods beginning on or after 1 January 2028 (1 January 2027 for the for-profit track) |
| Official text | https://www.legislation.gov.au/F2026L01162/latest/text |
| Document | As made, document 1 |
| Retrieved | 2026-10-20 |
| Text digest | faa1ef8d35076f5a362a571bfe9bbad05717d97edeb8c9ca4b564e4e49a32324 |
Standards amended
- AASB 18 Presentation and Disclosure in Financial Statements (June 2024)
- AASB 107 Statement of Cash Flows (August 2015)
- AASB 1039 Concise Financial Reports (August 2008)
- AASB 1049 Whole of Government and General Government Sector Financial Reporting (October 2007)
- AASB 1054 Australian Additional Disclosures (May 2011)
- AASB 1056 Superannuation Entities (December 2023)
- AASB 2026-2 Amendments to Australian Accounting Standards (April 2026)
What we use from each source
The instrument supplies the operative paragraphs, the commencement ladder and the application date. The amended standards supply the paragraph context that the instrument inserts into, and the paragraph numbers cited on each page. The Basis for Conclusions explains the AASB's reasons and is used only for explanation, never as a requirement.
How to check a line
Open the unit page, read the citation, then open the official text and find that paragraph. The requirement on the page is our statement of what the paragraph does. If our statement and the text disagree, the text wins. Tell us and the record is corrected.
Corrections
Write to support@theartofservice.com with the citation and the line. A correction that changes a requirement changes the record, the page, the kit and the check in the same pass.