Appendix D -- Amendments to other Standards
This appendix sets out the amendments to other Standards that are a consequence of the AASB issuing this Standard. An entity shall apply the amendments for annual periods beginning on or after 1 January 2019. If an entity applies this Standard for an earlier period, it shall also apply these amendments for that earlier period.
An entity is not permitted to apply AASB 16 before applying AASB 15 Revenue from Contracts with Customers (see paragraph C1).
Appendix D is provided with this Standard as a linked PDF document. See AASB Extras at right.