Compilation details

AASB Interpretation 16 Hedges of a Net Investment in a Foreign Operation (as amended)

This compiled Interpretation applies to annual periods beginning on or after 1 January 2020.  It takes into account amendments up to and including 21 May 2019 and was prepared on 2 March 2020 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 16 (August 2015) as amended by other pronouncements, which are listed in the table below.

Table of pronouncements

INT 16 Table of pronouncements

Table of amendments

INT 16 Table of amendments