Compilation details
AASB Interpretation 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds (as amended)
Compilation details are not part of Interpretation 5.
This compiled Interpretation applies to annual periods beginning on or after 1 July 2021. It takes into account amendments up to and including 6 March 2020 and was prepared on 29 October 2021 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Interpretation issued by the AASB. Instead, it is a representation of Interpretation 5 (August 2015) as amended by other pronouncements, which are listed in the table below.
Table of pronouncements
Table of amendments
