AASB 1053 Application of Tiers of Australian Accounting Standards and AASB 2010-2 Amendments to Australian Accounting Standards arising from Reduced Disclosure Requirements introduced a differential reporting framework concerning disclosures into Australian Accounting Standards. These two Standards apply to annual reporting periods beginning on or after 1 July 2013. Early application of the RDR amendments is permitted for annual reporting periods beginning on or after 1 July 2009 but before 1 July 2013, provided that AASB 1053 is also applied to the period.
The links below provide in numeric order the version of each Accounting Standard and Interpretation that applies mandatorily to the financial year indicated, but incorporating (for early application) the Reduced Disclosure Requirements (RDR) amendments set out in AASB 2010-2 and later amending Standards, as relevant. The disclosure requirements that Tier 2 entities are not required to comply with are easily identified in each version as shaded paragraphs or text.
These RDR versions apply only when the RDR amendments are being applied early to the financial year specified (and any other reporting periods identified as encompassed by an individual pronouncement).
2011/12 RDR versions
2010/11 RDR versions
2009/10 RDR versions