Basis for Conclusions on AASB 2016-8 (AASB15_12-14_COMPdec22_01-23)

This Basis for Conclusions accompanies, but is not part of, AASB 15. The Basis for Conclusions was originally published with AASB 2016-8 Amendments to Australian Accounting Standards – Australian Implementation Guidance for Not-for-Profit Entities.

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