Compilation details
AASB Interpretation 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities (as amended)
Compilation details are not part of Interpretation 1.
This compiled Interpretation applies to annual reporting periods beginning on or after 1 January 2019. It takes into account amendments up to and including 23 February 2016 and was prepared on 20 August 2019 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 1 (July 2015) as amended by other pronouncements, which are listed in the table below.
Table of pronouncements
Table of amendments
