Basis for Conclusions on AASB 2019-1

This Basis for Conclusions accompanies, but is not part of, AASB 1057. The Basis for Conclusions was originally published with AASB 2019-1 Amendments to Australian Accounting Standards – References to the Conceptual Framework.

The Basis for Conclusions is provided with this Standard as a linked PDF document.  See AASB Extras at right.