Basis for Conclusions on AASB 2019-8 (AASB16_02-16_COMPdec21_01-22)

This Basis for Conclusions accompanies, but is not part of, AASB 16. The Basis for Conclusions was originally published with AASB 2019-8 Amendments to Australian Accounting Standards – Class of Right-of-Use Assets arising under Concessionary Leases.

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