Proposed Changes to application of AASB 18 Presentation and Disclosure in Financial Statements

Thursday, October 30, 2025

In respect to Tier 1 General Purpose Financial Statements (GPFS), the AASB is proposing changes to:

• amend AASB 18 and AASB 107 Statement of Cash Flows  for application by superannuation and not-for-profit entities; and
• clarify how entities prepare the operating cash flow reconciliation.

Read ED 338 

Comments are due by 27 February 2026 and can be submitted via the  AASB website or emailed to  [email protected].

A virtual roundtable is expected to be held in early February 2026. Further details will follow.