This document pertains to AASB 10 Consolidated Financial Statements, a legislative instrument issued in July 2015 under Australia's Corporations Act 2001 and administered by the Department of the Treasury. While the core standard was issued in 2015, the document indicates a latest version effective from December 31, 2025.

As this is a final legislative instrument, the primary implication for regulated entities, particularly public companies, is to ensure compliance with the accounting standards for consolidated financial statements as of the effective date. No specific compliance deadline is provided beyond the effective date of the latest version, and no immediate actions are required unless entities are preparing financial statements that fall under this standard's purview before the December 31, 2025, effective date.