Compilation details

Accounting Standard AASB 15 Revenue from Contracts with Customers (as amended)

Compilation details are not part of AASB 15.

This compiled Standard applies to annual periods beginning on or after 1 January 2023 but before 1 July 2026. It takes into account amendments up to and including 15 December 2022 and was prepared on 6 April 2023 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 15 (December 2014) as amended by other Accounting Standards, which are listed in the table below.

Table of Standards

AASB15_12-22_01-23_CompDetailsTableofStandards
AASB15_12-22_01-23_CompDetailsNotesToTableofStandards

Table of amendments to Standard

AASB15_12-22_01-23_CompDetailsTableofamendmentsPart1
AASB15_12-22_01-23_CompDetailsTableofamendmentsPart2

Table of amendments to guidance

AASB15_12-22_01-23_CompDetailsTableofamendmentstoIG