Compilation details

Accounting Standard AASB 1059 Service Concession Arrangements: Grantors (as amended)

Compilation details are not part of AASB 1059.

This compiled Standard applies to annual reporting periods beginning on or after 1 January 2022.  It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board (AASB).

This compilation is not a separate Accounting Standard made by the AASB.  Instead, it is a representation of AASB 1059 (July 2017) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards

Table of amendments to Standard

Table of amendments to guidance