Scope
2
This Interpretation applies to changes in the measurement of any existing decommissioning, restoration or similar liability that is both:
(a) recognised as part of the cost of an item of property, plant and equipment in accordance with AASB 116 or as part of the cost of a right-of-use asset in accordance with AASB 16; and
(b) recognised as a liability in accordance with AASB 137.
For example, a decommissioning, restoration or similar liability may exist for decommissioning a plant, rehabilitating environmental damage in extractive industries, or removing equipment.